( Forward-looking statements are based on the current business status and business plans as of 2021.)

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2

This document contains “forward-looking statements” related to expected future business or plans, which includes unexpected political, economic or social changes at home and abroad and other uncertainties rising from external changes that can affect our business environment or outcome. These factors may cause our actual future results to differ materially from those in

“forward-looking statements.”

Therefore, the information provided herein shall not be used as any legal evidence in relation to investor’s investment results. This document speaks as of the date it was produced, and we undertake no obligation to update or revise any information set forth herein in light of new information or future events.

This document is for reference only and may be subject to change upon any event that can significantly affect the information herein or revision in the accounting standards. The financial information contained herein complies with the Korean International Financial Reporting

Standards (K-IFRS) as of the date it was produced, and all financial information and business results are based on separate and consolidated financial statements.

(“Forward-looking statements” are based on the current business status and business plans as of 2021.)

The financial information in this document was produced for the convenience of investors prior

to the completion of an external audit. Thus, the final review by the external auditor may cause

actual results to differ materially from some parts of this document.

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01 ^{2Q `21}

Consolidated Earnings Summary Business Highlights (Separate)

03

3

02 ESG Management

04 05 ^Appendix

Guidance

Quarterly Earnings by Business Division Status of Dividends

Key Price Trend (Commodity Price) Company Overview & History

Condensed Financial Statements (Consolidated)

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Appendix

Quarterly Earnings by Business Division Dividends

Key Price Trend (Commodity Price) Company Overview & History

Condensed Financial Statements (Consolidated)

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Statement of Financial Position Income Statement

(Unit: 100 million KRW, %) (Unit: 100 million KRW, %)

`20.1H `21.1H YoY

Sales 11,054 100.0 12,077 100.0 1,023 9.3

Gross profit 4,340 39.3 5,037 41.7 698 16.1

SG&A 3,984 36.0 4,259 35.3 275 6.9

Operating profit 355 3.2 779 6.4 424 119.1

Profit

before income tax 150 1.4 598 5.0 448 298.8

Net profit 120 1.1 478 4.0 358 298.8

Controlling

interests 117 1.1 474 3.9 357 304.8

3.31.2021 6.30.2021 QoQ

Current assets 9,702 10,317 616 6.3

Non-current assets 25,066 25,146 80 0.3

Total assets 34,768 35,464 696 2.0

Current liabilities 6,277 9,482 3,205 51.1

Non-current liabilities 15,481 12,755 -2,725 -17.6

Borrowings (a) 15,019 14,950 -69 -0.5

Total liabilities (b) 21,757 22,237 480 2.2

Share capital 49 49 - -

Total equity(c) 13,010 13,226 216 1.7

Debt to equity ratio

(b/c) 167.2 168.1 - -

Borrowings to

total equity ratio (a/c) 115.4 113.0 - -

20

Note: Borrowings= Borrowings and Current Portion of Debentures + Borrowings and Debentures Note: Above profit or loss is the amount incurred after the acquisition of control.

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2019 2020 2021

1Q 2Q 3Q 4Q Total 1Q 2Q 3Q 4Q Total 1Q 2Q 3Q 4Q Total

Consolidated

Sales

5,749 6,775 6,571 5,200 24,295 5,074 5,980 6,452 5,074 22,580 5,388 6,689

Operating

Profit

193 463 490 -69 1,077 63 293 584 33 972 323 456

% 3.3 6.8 7.5 -1.3 4.4 1.2 4.9 9.0 0.7 4.3 6.0 6.8

LOTTEChilsungBeverage Beverage Sales

3,598 4,464 4,697 3,676 16,435 3,520 4,245 4,466 3,292 15,523 3,475 4,585

Operating

Profit

279 532 682 185 1,678 250 381 548 52 1,232 223 421

% 7.8 11.9 14.5 5.0 10.2 7.1 9.0 12.3 1.6 7.9 6.4 9.2

Liquor Sales

1,986 2,003 1,637 1,371 6,996 1,384 1,477 1,718 1,517 6,097 1,603 1,639

Operating

Profit

-60 -67 -205 -257 -589 -176 -108 10 15 -260 93 -2

% -3.0 -3.3 -12.5 -18.7 -8.4 -12.7 -7.3 0.6 1.0 -4.3 5.8 -0.1

Total

Sales

5,584 6,467 6,334 5,047 23,432 4,904 5,722 6,184 4,810 21,620 5,077 6,224

Operating

Profit

219 466 477 -72 1,090 74 273 558 66 972 316 420

% 3.9 7.2 7.5 -1.4 4.6 1.5 4.8 9.0 1.4 4.5 6.2 6.7

Domestic Subsidiary

Sales

33 37 49 34 152 41 49 42 86 218 92 100

Operating

Profit

3 2 8 -2 10 4 10 5 1 20 2 3

% 8.1 4.3 15.8 -4.5 6.8 10.3 20.4 12.1 1.4 9.4 1.7 3.0

Overseas Subsidiary

Sales

157 305 234 151 847 167 256 268 390 1,081 431 577

Operating

Profit

-23 2 12 10 1 -7 17 25 -7 28 20 39

% -14.6 0.6 5.2 6.3 0.1 -4.2 6.7 9.4 -1.7 2.6 4.7 6.7

(Unit: 100 million KRW)

Note: Earnings by business division includes intercompany transactions. 21

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3,000 3,500 3,750 4,900 9,200 10,000

33,000

27,000

2,700 2,700

Y2011 Y2012 Y2013 Y2014 Y2015 Y2016 Y2017 Y2018 Y2019 Y2020

41 48 51 67 125 136 271 222 222 260

7.78% 5.41% 5.58% 25.04% 14.44%

144.60%

17.88% - - -

FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

Par Value 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 500 500

Closing Price

of Common Share 1,465,000 1,515,000 1,525,000 1,485,000 2,219,000 1,460,000 1,329,000 1,400,000 140,000 108,500 Cash Dividends

(100 million KRW) 40.78 47.56 50.96 66.56 124.92 135.77 270.97 221.71 221.71 259.56

DPS of Common Share 3,000 3,500 3,750 4,900 9,200 10,000 33,000 27,000 2,700 2,700

(Split-adjusted) (300) (350) (375) (490) (920) (1,000) (3,300) (2,700) (2,700) (2,700)

Dividend Rate

(DPS / Par Value) 60.0% 70.0% 75.0% 98.0% 184.0% 200.0% 660.0% 540.0% 540.0% 540.0%

Dividend Yield

(DPS / Share Price) 0.20% 0.23% 0.25% 0.33% 0.42% 0.69% 2.48% 1.93% 1.93% 2.49%

Dividend Payout Ratio

(Cash Dividends / Net Profit) 7.78% 5.41% 5.58% 25.04% 14.44% 144.60% 17.88% - - -

In addition, in order to increase shareholder value,

Lotte Chilsung set the mid- to long-term goal of 30% of dividend payout ratio.

Dividends paid to shareholders are determined by comprehensive consideration of increasing shareholder dividends and increasing corporate value through the mid- to long-term investments.

CashDividends

Dividend Payout Ratio (separate)

Dividends Per Share (Common Share)

22 Note: Stock split in May 2019 (Par value 5,000 KRW → 500 KRW)

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Note : ￠(United States cent), $ (United States dollar), AU$(Australian dollar)

`19.1Q `19.2Q `19.3Q `19.4Q `20.1Q `20.2Q

119.90

101.75 99.75 99.75 120.20 128.40 113.70 122.95 110.60 118.55

80.8 72.9 71.8 73.1 69.8 63.5 70.5 79.1 79.7

100.6

1,592.5 1,591.5 1,592.6 1,590.9 1,591.5 1,591.5 1,591.5 1,593.3

1,590.3 1,590.3

272.5

350.0 330.0 296.6 307.0

246.0 230.0 228.5 227.0 251.8

1,859 1,792 1,761 1,754 1,689

1,494 1,706 1,978 2,188

60.8 65.2 59.9 60.5 49.3

30.6 42.4 50.0 62.1 73.6

`20.3Q

12.53 12.32 11.92 13.42

10.04 11.84 13.07 15.49 14.77 17.63

`20.4Q `21.1Q

23

`21.2Q

2,523

Raw Sugar

Orange

Coffee

Spirits

Barley

Aluminum

Crude Oil Bev er age Liq u o r Com m o n

Note: The above prices show the market prices and do not represent the input prices of the company.

Source

ICE (Intercontinental

Exchange)

CEPEA (Brazil)

Average Purchase Price (LOTTE Chilsung)

ASX

(Australian Securities Exchange)

ICE (Intercontinental

Exchange)

London Metal Exchange Spot Price

WTI , Brent, Dubai Quarterly Average

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Name No. of Shares Ownership (%)

LOTTE Corporation 3,523,433 39.26

LOTTE Aluminum Co., Ltd. 708,870 7.90

LOTTE Scholarship Foundation 501,680 5.59

Hotel LOTTE Co., Ltd. 473,450 5.28

LOTTE Holdings Co., Ltd. 109,830 1.22

SHIN, Dong-bin 43,367 0.48

SHIN, Yeong-ja 247,073 2.75

SHIN, Dong-ju 26,020 0.29

LEE, Young-goo 930 0.01

PARK, Yun-gie 500 0.01

Related Party - Total 5,636,933 62.81

Others 3,338,190 37.19

(Foreign Investors) (814,550) (9.08)

Total 8,975,123 100.0

LOTTE Corporation

Shareholding Structure

LOTTE Chilsung Beverage

LOTTE Liquor Japan Co., Ltd MJA Wine Co., Ltd.

(KOR) 39.26%

LOTTE Liquor (Beijing) Co., Ltd. (China) 100.0%

As of June30, 2021

LOTTE Beverage America Corp. (USA) 50.0%

-1Share

73.6%

LOTTE MGS (Myanmar) Co., Ltd.

LOTTE Akhtar Beverages (Private)

Limited (Pakistan Subsidiaries

100.0%

77.79%

52.0%

33.3%

22.4%

Sanchung Beverage Co., Ltd. (KOR) 100.0%

24

Greenwith Co., Ltd.

(KOR) 100.0%

·Established May 9, 1950

·Main Business Total Beverage Company (Beverage, Liquor)

·Employees 5,761 (4,170 in Beverage, 1,591 In Liquor)

·Production 12 plants (6 for Beverage, 6 for Liquor)

·Sales Org. 120 branches

·Credit Ratings Corporate Bond Rating AA (Y2021)

·Website http://company.lottechilsung.co.kr/

·Shareholders Based on common stocks as of June 30, 2021

General Information

Note: 775,310preferred shares excluded

LOTTE Asahi Liquor Co., Ltd. (KOR) PT LOTTE RND CENTER(Indonesia)

Associates / Joint Ventures

Pepsi-Cola Products Philippines Inc.

LOTTE Agriculture and Food Fund No.1

Note: LOTTE Chilsung Beverage holds the shares of LOTTE MGS Beverage (Myanmar) Co., Ltd.

through its subsidiary, LOTTE Beverage Holdings (Singapore) Pte. Ltd.

(25)

48

606 1,102

1,564

2,084

2,343 2,162

1950 1995 2000 2005 2010 2015 2020

Established in 1950 / IPO in 1973 / Acquired by LOTTE Group in 1974 / Marked annual sales of 1 tn in 2001 / Merged with LOTTE Liquor in 2011

( Unit: billion KRW)

*Based on sales in Separate Financial Statements Merged with LOTTE Liquor in 2011

Started beer business in 2014

Marked 1tn KRW in annual sales (for the first time in the industry)

Acquired Doosan liquor business in 2009 1950 Established Dongbang

Beverage Company 1950 Launch <Chilsung-Cider>

1967 Changed name to Hanmi Foods Industry

1969 Started supply to USFK

1950 - 1960

1973 IPO, listed on Korea Stock Exchange

1974 Acquired by LOTTE Group and changed name (LOTTE Chilsung)

1976

Signed contract for technical partnership with PEPSICO in USA

1988

Selected as official beverage partner for 1988 Seoul Olympic Games

1970 - 1980

1997 Started mineral water business

<ICIS>

1999 Launched <2% Refreshing near water>

2001 Marked 1tn KRW in annual sales (first in the industry)

2008 Acquired CH Beverage

1990 - 2000

2010 Took over PCPPI(Philippines) 2011 Merged with LOTTE Liquor 2014 Acquired LTMGS (Myanmar) 2018 Acquired LTAB (Pakistan)

2010 - 2020

Acquired PCPPI in 2010 (the Philippines)

Acquired LTMGS in 2014 (Myanmar)

Started business in China in 2005 (Huabang, Aodeli) Acquired CH Beverage in 2008 Changed name to LOTTE Chilsung

in 1974

Acquired Sanchung Beverage in 2017

Acquired LTAB in 2018 (Pakistan)

25

COVID-19 pandemic

(26)

( Forward-looking statements are based on the current business status and business plans as of 2021.)

“forward-looking statements.”

This document is for reference only and may be subject to change upon any event that can significantly affect the information herein or revision in the accounting standards. The financial information contained herein complies with the Korean International Financial Reporting

Standards (K-IFRS) as of the date it was produced, and all financial information and business results are based on separate and consolidated financial statements.

(“Forward-looking statements” are based on the current business status and business plans as of 2021.)

The financial information in this document was produced for the convenience of investors prior

to the completion of an external audit. Thus, the final review by the external auditor may cause

actual results to differ materially from some parts of this document.

01 2Q `21

Consolidated Earnings Summary Business Highlights (Separate)

03

02

ESG Management

04

05 Appendix

Guidance

Quarterly Earnings by Business Division Status of Dividends

Key Price Trend (Commodity Price) Company Overview & History

Condensed Financial Statements (Consolidated)

X

+

E S G

Appendix

Quarterly Earnings by Business Division Dividends

Key Price Trend (Commodity Price) Company Overview & History

Condensed Financial Statements (Consolidated)

Statement of Financial Position Income Statement

2019 2020 2021

1Q 2Q 3Q 4Q Total 1Q 2Q 3Q 4Q Total 1Q 2Q 3Q 4Q Total

5,749 6,775 6,571 5,200 24,295 5,074 5,980 6,452 5,074 22,580 5,388 6,689

193 463 490 -69 1,077 63 293 584 33 972 323 456

3,598 4,464 4,697 3,676 16,435 3,520 4,245 4,466 3,292 15,523 3,475 4,585

279 532 682 185 1,678 250 381 548 52 1,232 223 421

1,986 2,003 1,637 1,371 6,996 1,384 1,477 1,718 1,517 6,097 1,603 1,639

-60 -67 -205 -257 -589 -176 -108 10 15 -260 93 -2

5,584 6,467 6,334 5,047 23,432 4,904 5,722 6,184 4,810 21,620 5,077 6,224

219 466 477 -72 1,090 74 273 558 66 972 316 420

33 37 49 34 152 41 49 42 86 218 92 100

3 2 8 -2 10 4 10 5 1 20 2 3

157 305 234 151 847 167 256 268 390 1,081 431 577

-23 2 12 10 1 -7 17 25 -7 28 20 39

In addition, in order to increase shareholder value,

Lotte Chilsung set the mid- to long-term goal of 30% of dividend payout ratio.

Dividends paid to shareholders are determined by comprehensive consideration of increasing shareholder dividends and increasing corporate value through the mid- to long-term investments.

`19.1Q `19.2Q `19.3Q `19.4Q `20.1Q `20.2Q

`20.3Q

`20.4Q `21.1Q

`21.2Q

Raw Sugar

Spirits

Barley

Aluminum

Crude Oil Bev er age Liq u o r Com m o n

Source

Shareholding Structure

·Established May 9, 1950

·Main Business Total Beverage Company (Beverage, Liquor)

·Employees 5,761 (4,170 in Beverage, 1,591 In Liquor)

·Production 12 plants (6 for Beverage, 6 for Liquor)

·Sales Org. 120 branches

·Credit Ratings Corporate Bond Rating AA (Y2021)

·Website http://company.lottechilsung.co.kr/

·Shareholders Based on common stocks as of June 30, 2021

General Information

48

606

1,102

1,564

2,084

Established in 1950 / IPO in 1973 / Acquired by LOTTE Group in 1974 / Marked annual sales of 1 tn in 2001 / Merged with LOTTE Liquor in 2011

1950 - 1960

1970 - 1980

1990 - 2000

2010 - 2020

01 ^{2Q `21}

05 ^Appendix