2883 Kaijin Fund Announces Board Resolution to Invest in Greywolf Fund III via Subsidiary Development Capital

Release Date: June 26, 2025 Statement Date: June 25, 2025 Statement Time: 18:36:40 Company Code: 2883 Company Name: Kaijin Fund Subject: Announcement of Board Resolution by GM, a subsidiary of Development Capital, to Invest in Equity of Greywolf Fund III Applicable Clause: Item 24 Factual Date: June 25, 2025

Explanation: 1. Name and Nature of the Subject Matter (For preferred shares, specify issuance terms such as dividend rate): Limited partnership interests of Greywolf Maritime Opportunities Offshore Fund III LP

2. Factual Date: 06/25/2025

3. Number of Trading Units, Unit Price, and Total Transaction Amount: (1) Number of Trading Units, Unit Price: The subject is limited partnership interests; therefore, there are no trading quantities or unit prices. (2) Total Transaction Amount: Commitment to contribute capital not exceeding USD 20 million.

4. Counterparty and Its Relationship with the Company (If the counterparty is a natural person 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 financial reporting related party of GM after investment

5. If the counterparty is a related party, disclose the reason for selecting the related party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the transfer date, and the transfer amount: (1) Reason for selecting a related party as the counterparty: Required for investment purposes (2) Previous transferor: None (3) Relationship among the previous transferor, the company, and the counterparty: Not applicable (4) Previous transfer date: Not applicable (5) Transfer amount: Not applicable

6. If the owner of the subject matter 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 the disposed receivables are from a related party, disclose the name and book value): Not applicable

8. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, list recognition details): 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 (2) Decision-making unit: 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-share transaction price exceeding 20%: Not applicable

13. Cumulative holdings (including this transaction) of the securities, amount, ownership percentage, and rights restrictions (e.g., pledge status) to date: (1) Cumulative holdings: The subject is limited partnership interests; therefore, no trading quantity exists. (2) Cumulative holding amount: Total committed capital not exceeding USD 20 million (3) Ownership percentage: Approximately 35.1% of the limited partnership interests (4) Rights restrictions: None

14. Proportion of private placement securities investment (including this transaction) to total assets and equity attributable to owners of the parent in the latest financial statements, and operating capital amount: (1) Proportion to total assets in the latest financial statements: 0.69% (2) Proportion to equity attributable to owners of the parent: 0.83% (3) Operating 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. Board approval date: 06/25/2025

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

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

22. Name of accounting firm: Yang Chih & Associates

23. Accountant's name: Hu Hsiang-Ning

24. Accountant's license number: Taichung City CPA Certificate No. 0191

25. Other Explanatory Matters: 1) Exchange rate as of June 5, 2025: 1 USD = 31.475 TWD 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