2883 Kai Fund Announces Investment in M37 Offshore Fund Ltd. via Subsidiary

Release Date: June 26, 2026 Statement Date: June 25, 2026 Statement Time: 21:09:34 Company Code: 2883 Company Name: Kai Fund Subject: (Updated Announcement) GM Announcement on Subsidiary Kai Development Capital's Board Resolution to Invest in M37 Offshore Fund Ltd. Applicable Clause: Clause 24 Factual Date: June 25, 2026

1. Name and Nature of the Subject (if preferred shares, specify terms such as dividend rate): Series A shares of M37 Offshore Fund Ltd.

2. Factual Date: 06/25/2026

3. Number of Units, Unit Price, and Total Transaction Amount: (a) Number of Units and Unit Price: USD 1,000 per share, totaling up to 20,000 shares. (b) Total Transaction Amount: Up to USD 20 million.

4. Counterparty and Its Relationship with the Company (if individual and not a related party, name may be omitted): (a) Counterparty: M37 Offshore Fund Ltd. (b) Relationship with the Company: Not a related party.

5. If the counterparty is a related party, state the reason for selection, prior transferor, relationships among prior 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, provide details of recognition): Not applicable.

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

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

11. Net asset value per share of the securities-issuing company: 35,798.00

12. Whether the private placement reference price differs from the transaction price per share by more than 20%: Not applicable.

13. Cumulative holdings of the securities involved in this transaction (including this transaction) as of now, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): (a) Cumulative quantity: Up to 20,000 shares. (b) Cumulative amount: Up to USD 20 million. (c) Ownership percentage: Approximately 5.1%. (d) Rights restrictions: None.

14. Ratio of cumulative private placement securities investment (including this transaction) to total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: (a) Ratio to total assets: 0.69%. (b) Ratio to equity attributable to owners of the parent: 0.83%. (c) Working capital amount: Not applicable.

15. Manager and brokerage fees: None.

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

17. Dissenting opinions from directors regarding the transaction: None.

18. Whether this transaction is a related-party transaction: No.

19. Date of board approval: Not applicable.

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

21. Whether the accountant issued a non-reasonable opinion: No.

22. Name of accounting firm: Yang Chi & Associates CPA Firm.

23. Name of accountant: Hu Xiang-Ning.

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

25. Other Disclosures: 1) Exchange rate used: USD 1 = TWD 31.475, based on the rate as of June 5, 2026. 2) GM is the abbreviation for CDIB Global Markets Limited. 3) This transaction will be conducted in stages.