+ Right code: MIRHIO261
+ ISIN code: VNMIRHIO2610
(Effective date of code allocation: 04/02/2026 ; effective date of code cancellation: 05/03/2026)        
+ Planned quantity of issued shares: 21,000,000 shares
+ Issue price: 10,000 VND/share
+ Execution rate: 1:1 (shareholders are entitled to 1 right for each share that they own and to buy 01 new share for every 01 right).
- Principle of  handling fractional shares and unsubscribed shares (if any): 
+ Principle of handling fractional shares: Since the exercise ratio is 1:1, no fractional shares will arise.
+ Principle of handling unsubscribed shares:
The Board of Directors (BoD) will distribute all remaining shares that shareholders did not exercise their rights or did not fully exercise their rights (if any) to other shareholders/investors at the offering price of VND 10,000 per share within the specified period (including any extensions), ensuring compliance with the provisions of Clause 3, Article 42 of Decree 155/2020/ND-CP and Clause 3, Article 17 and Clause 2, Article 195 of the 2020 Enterprise Law:
(i) Not offering shares to institutions, individuals, and related parties that would result in their ownership exceeding the ownership limit stipulated for public tender offers under prevailing law;
(ii) Not offering shares to institutions, individuals, and related parties holding 10% or more of the issuer's charter capital in a single offering or in multiple offerings/issuances within the last 12 months;
(iii) No offerings will be made to institutions that are subsidiaries of the Company or institutions that share the same parent company as the Company.
(iv) The BoD will prioritize distribution to domestic investors. In the case of distribution to foreign investors, it will ensure compliance with the maximum foreign ownership ratio in the Company, which shall not exceed 50% as stipulated.
Any shares not fully subscribed by shareholders (if any) that are subsequently distributed to other shareholders/investors will be subject to a transfer restriction for one (1) year from the date the offering ends.
Incase that the legally stipulated distribution period (including any extensions) expires and there are still undistributed shares, these undistributed shares will be canceled, and the BoD will decide to terminate the offering. The new charter capital will be registered based on the actual number of shares offered.
- Example: On the record date, shareholder Nguyen Van A owns 516 shares and will be entitled to 516 rights. Therefore, the number of additional shares that shareholder Nguyen Van A can purchase is 516 shares. Since the exercise ratio is 1:1, there will be no fractional shares.
- Regulations on rights transfer:
+ Time period for right transfer: from 04/02/2026 to 23/02/2026.
+ Rights can be transferred once only within the specified period, transferee is not allowed to transfer to the 3rd party. 
- Regulations on subscription:
+ Time period for subscription and payment: from 04/02/2026 to 02/03/2026.
+ The securities subscribed are freely transferable.
- 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 Head Office of  Helio Energy Joint Stock Company, 5th Floor, 201 Truong Chinh Street, Phuong Liet Ward, Hanoi City on working days. Valid ID cards/passport have to be presented.
- Information on blockade account for subscription:
+ Account holder: Helio Energy Joint Stock Company
+ Account number: 1067 666 888
+ Account opening place: Vietcombank – Hoan Kiem Branch
- Account for cash transferring:
+ Account number: 1220173177
+ Account name: Viet Nam Securities Depository and Clearing Corporation
+ 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.

Helio Energy Joint Stock Company 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.