2883 Kai Fund Announces Subsidiary's Investment in SIF XII-Scale Cayman, L.P.

Release Date: June 26, 2026 Statement Date: June 25, 2026 Statement Time: 18:37:11 Company Code: 2883 Company Name: Kai Fund Subject: Announcement of Board Resolution by Subsidiary Kai-Fa Capital's Affiliated GM to Invest in SIF XII-Scale Cayman, L.P. Equity Applicable Clause: Clause 24 Factual Date: June 25, 2026

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

2. Factual Date: 06/25/2026

3. Number of Units, Unit Price, and Total Transaction Amount: (a) Number of Units and Unit Price: Subject is limited partnership interests; no specific unit count or unit price. (b) Total Transaction Amount: Commitment not exceeding USD 10 million.

4. Counterparty and Relationship with the Company (if individual and not a related party, name may be omitted): (a) Counterparty: SIF XII-Scale Cayman, L.P. (b) Relationship with Company: Not a related party

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

6. If subject was owned by a related party within the past five years, disclose acquisition/disposal date, price, and relationship with company at the time: Not applicable

7. Matters related to 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 important terms: As per contractual agreement

10. Decision-making method, pricing reference, 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 issuer: Not applicable

12. Private placement price of securities issuer differs from transaction price by 20% or more: Not applicable

13. Cumulative holdings (including this transaction) of the securities: quantity, amount, ownership percentage, and restricted rights (e.g., pledge status): (a) Quantity: Not applicable (limited partnership interest) (b) Amount: Total commitment not exceeding USD 10 million (c) Ownership percentage: Approximately 4.09% (d) Restricted rights: None

14. Ratio of cumulative private securities investments (including this) to total assets and equity attributable to parent owners in latest financial statements, and operating capital amount: (a) Ratio to total assets: 0.69% (b) Ratio to equity attributable to parent owners: 0.83% (c) Operating capital amount: Not applicable

15. Manager and brokerage fees: None

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

17. Dissenting directors' opinions on this transaction: None

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

19. Board approval date: Not applicable

20. Supervisor approval or Audit Committee consent date: Not applicable

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

22. Auditor firm name: Yang Chiou & Associates Certified Public Accountants

23. Auditor name: Hsu Hsiang-Ning

24. Auditor license number: Taichung City CPA License No. 0191

25. Other disclosures: 1) Exchange rate as of June 5, 2026: USD 1 = TWD 31.475 2) GM is the abbreviation for CDIB Global Markets Limited.