Kai Fund Announces Board Resolution by GM, a Subsidiary of Development Capital, to Invest in Greywolf Fund III Equity

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Limited partnership interest in Greywolf Maritime Opportunities Offshore Fund III LP

2. Date of occurrence: 115/06/25

3. Number of units, unit price, and total transaction amount: (1) Number of units, unit price: The subject is a limited partnership interest; therefore, there is no specific number of units or unit price. (2) Total transaction amount: The committed capital contribution shall not exceed USD 20 million.

4. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): (1) Counterparty: Greywolf Maritime Opportunities Offshore Fund III LP (2) Relationship with the company: Expected to become a related party in GM’s financial reporting after investment

5. If the counterparty is a related party, disclose the reason for selecting such party, previous transferor, relationship among previous transferor, the company, and the counterparty, transfer date, and transfer amount: (1) Reason for selecting a related party as counterparty: Required for investment purposes (2) Previous transferor: No prior transfer (3) Relationship among previous transferor, the company, and the counterparty: Not applicable (4) Transfer date: Not applicable (5) Transfer amount: Not applicable

6. If the ownership of the subject matter was held by a related party of the company within the past five years, disclose the related party’s acquisition and disposal dates, price, and relationship with the company at the time: Not applicable

7. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from a related party are disposed, disclose the related party’s name and the book value of the disposed receivables): Not applicable

8. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, list and explain recognition): Not applicable

9. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: As stipulated in the contract

10. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: (1) Decision-making method and reference basis for price determination: Mutual agreement between parties (2) Decision-making unit: Board of Directors

11. Net asset value per share of the securities-issuing company (for acquisition or disposal of securities): Not applicable

12. Difference between private placement reference price of securities and per-unit transaction price exceeds 20%: Not applicable

13. Cumulative holdings of this transaction’s securities (including this transaction) in terms of quantity, amount, ownership percentage, and restricted rights (e.g., pledge status): (1) Cumulative quantity: The subject is a limited partnership interest; therefore, no specific quantity exists. (2) Cumulative amount: Total committed capital contribution shall not exceed USD 20 million. (3) Ownership percentage: Approximately 35.1% of the limited partnership interest. (4) Restricted rights: None

14. Ratio of cumulative private securities investments (including this transaction) to total assets and equity attributable to owners of the parent in the company’s latest financial statements, and the amount of working capital in the latest financial statements: (1) Ratio to total assets in the latest financial statements: 0.69% (2) Ratio to equity attributable to owners of the parent: 0.83% (3) Working capital amount in the latest financial statements: Not applicable

15. Manager and brokerage fees: None

16. Specific purpose or use of the acquisition or disposal: For investment business development needs

17. Dissenting directors’ opinions on this transaction: None

18. Whether this transaction is a related-party transaction: Yes

19. Date of board approval: 115/06/25

20. Date of supervisor acknowledgment or audit committee approval: Not applicable

21. Whether the accountant issued an adverse opinion on this transaction: No

22. Name of accounting firm: Yang Chih & Associates CPA

23. Accountant’s name: Hu Xiangning

24. Accountant’s license number: Zhongshi Hui Zheng No. 0191

25. Other explanatory matters: 1) Calculated using the USD to NTD exchange rate of 1:31.475 on 115/6/5. 2) GM is the abbreviation for CDIB Global Markets Limited. 3) Greywolf Fund III is the abbreviation for Greywolf Maritime Opportunities Offshore Fund III LP.