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: MIRBIG261
+ ISIN code: VNMIRBIG2616
(Effective date of code allocation: 13/02/2026 ; effective date of code cancellation: 12/03/2026)        
+ Planned quantity of issued shares: 15,084,689shares
+ Issue price: 10,000 VND/share
+ Execution rate: 1,000,000,000,000,000:943,410,406,684,874 (shareholders are entitled to 1 right for each share that they own and to buy 943,410,406,684,874 new shares for every 1,000,000,000,000,000 rights).
- Principle of  handling fractional shares and unsubscribed shares (if any): 
The number of shares additionally issued to existing shareholders will be rounded down to the whole number
The Board of Directors shall distribute all remaining shares not fully exercised by shareholders (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 2020 Enterprise Law: Not offering shares to organizations, individuals, and related parties that would result in their ownership exceeding the ownership limit stipulated for tender offers under prevailing laws; Not offering shares to organizations, 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; Not offering to organizations that are subsidiaries of the Company and to organizations that share the same parent company as the Company (if any).
The criteria for selecting investors to offer the remaining undistributed shares in the additional share issuance to existing shareholders are as follows: Investors are domestic institutions or individuals with sufficient financial capacity to invest in BIG shares and capable of contributing to the company's development.
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 year from the date of completion of the offering. Any fractional shares that are subsequently distributed will not be subject to transfer restrictions.
- Example: On the record date, shareholder Nguyen Van A owns 68,680,000 shares and will be entitled to buy 68,680,000 : 1,000,000,000,000,000 x 943,410,406,684,874 = 64,793,426.7311172 shares. Therefore, the number of additional shares that shareholder Nguyen Van A can purchase is 64,793,426 shares. The fractional shares and shares that shareholders did not exercise their rights to will be distributed by the Board of Directors in accordance with regulations.
- Regulations on rights transfer:
+ Time period for right transfer: from 13/02/2026 to 03/03/2026.
+ Rights can be transferred once only. Shareholders owning rights may only transfer these rights once within the specified period. The transferee is not allowed to transfer them to a third party. The transferor and the transferee shall mutually agree on the transfer price and payment. 
- Regulations on subscription:
+ Time period for subscription and payment: from 13/02/2026 to 09/03/2026.
+ The securities subscribed are freely transferable. 
- Place for implementation:
+ The holders whose shares have been deposited have to make transfer of 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, 62/6 Khuc Thua Du, Cau Giay ward, Hanoi
- Information on blockade account for subscription:
+ Account holder: Big Group Holdings Investment Joint Stock Company
+ Account number: 116003027939
+ Account opening place: Vietinbank – Hanoi 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.

Big Group Holdings Investment 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.