KGI Fund Announces Board Approval of Investment in SIF XII-Scale Cayman, L.P. Limited Partnership Interests

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Limited partnership interests of SIF XII-Scale Cayman, L.P.

2. Date of occurrence: June 25, 2026 (R.O.C. Year 115)

3. Number of units, unit price, and total transaction amount: (a) Number of units and unit price: Subject is limited partnership interests; no specific number of units or unit price. (b) Total transaction amount: Committed capital contribution not exceeding USD 10 million.

4. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party, name disclosure may be omitted): (a) Counterparty: SIF XII-Scale Cayman, L.P. (b) Relationship with the company: Not a related party

5. If the counterparty is a related party, disclose the reason for selection, previous transferor, relationships among previous transferor, company, and counterparty, transfer date, and amount: Not applicable

6. If the subject’s owner was a related party of the company within the past five years, disclose the date, price, and relationship at the time of acquisition and disposal: Not applicable

7. Matters related to the disposal of receivables (including types of collateral, and if receivables from related parties, disclose names and book value): Not applicable

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

9. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other significant terms: As stipulated in the agreement

10. Decision-making method, pricing reference basis, and decision-making body: (a) Decision-making method and pricing reference: Mutual agreement (b) Decision-making body: Board of Directors

11. Net asset value per share of the securities-issuing company: Not applicable

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

13. Cumulative holdings (including this transaction) of the securities: quantity, amount, ownership percentage, and rights restrictions (e.g., pledge status): (a) Quantity: No specific quantity as the subject is limited partnership interests. (b) Amount: Total committed capital not exceeding USD 10 million. (c) Ownership percentage: Approximately 4.09% of the limited partnership interests. (d) Rights restrictions: None

14. Ratio of cumulative private placement securities investments (including this transaction) to total assets and equity attributable to owners of parent in the latest financial statements, and operating capital amount: (a) Ratio to total assets: 0.69% (b) Ratio to equity attributable to owners of parent: 0.83% (c) Operating capital amount: 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: No

19. Date of board approval: Not applicable

20. Date of auditor’s approval or audit committee consent: Not applicable

21. Whether auditors issued a non-reasonable opinion on this transaction: No

22. Name of accounting firm: Yang Chih & Associates Certified Public Accountants

23. Name of accountant: Hu Hsiang-Ning

24. Accountant’s license number: Taichung City CPA License No. 0191

25. Other explanatory matters: 1) Exchange rate based on USD:TWD = 1:31.475 as of June 5, 2026 (R.O.C. Year 115). 2) GM is the abbreviation of CDIB Global Markets Limited.