2883 Kai Fund Announces Subsidiary's Investment in M37 Offshore Fund Ltd.

Date of Announcement: June 26, 2026 Date of Statement: June 25, 2026 Time of Statement: 18:36:54 Company Code: 2883 Company Name: Kai Fund

Subject: Announcement on Board Resolution by Subsidiary Kai-Fa Capital Regarding Investment in M37 Offshore Fund Ltd.

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

2. Date of Occurrence: June 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 Relationship with the Company (if the counterparty is an individual and not a related party, name disclosure 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 selecting such party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the transfer date, and the transfer amount: Not applicable

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

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

8. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, provide a table showing recognition): Not applicable

9. Delivery or payment terms (including payment schedule 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 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. Whether the private placement reference price of the securities 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. Proportion of private placement securities investment (including this transaction) to the company’s 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) Proportion to total assets: 0.69% (b) Proportion 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 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 supervisor approval or audit committee consent: Not applicable

21. Whether the accountant issued a non-reasonableness opinion for this transaction: No

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

23. Name of accountant: Hu Xiang-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 2) GM is the abbreviation for CDIB Global Markets Limited 3) This transaction will be conducted in stages