Investor Relations Policy

1. This Investor Relations Policy ("Policy") sets out the investor relations policy of CosmoSteel Holdings Limited ("Company") which describes the principles and practices that the Company applies to provide current and prospective investors with information necessary to make well-informed investment decisions and to ensure a level playing field.
2. In the course of its Investor Relations activities, the Company will comply with all applicable securities laws and regulations.
3. All disclosures are submitted to Singapore Exchange Securities Trading Limited ("SGX-ST") through SGXNET, and are available on the Company's corporate website.
4. Unpublished material information is not selectively disclosed. On the rare occasion when such information is inadvertently disclosed, it will be immediately announced to the public via SGXNET and the media.

1. To the extent possible, all disclosures will endeavour to:
   1. be factual, clear and succinct;
   2. contain sufficient quantitative information to allow investors to evaluate its relative importance to the activities of the Company;
   3. be balanced and fair;
   4. avoid over-technical language; and
   5. explain the consequences or effects of the information on the Company's future prospects. If the consequences or effects cannot be assessed, provide the reason.
2. Authorised Spokespersons

   The Company communicates only through designated senior spokespersons or such persons as may be specifically directed by Management who will establish and maintain regular dialogue with shareholders to solicit and understand their views, as well as respond to inquiries from members of the investment community or media.

   Employees who are not authorised spokespersons must not respond under any circumstances to inquiries from the investment community or media, unless specifically authorised by designated senior spokespersons. Any inquiry received should be directed to the Chief Financial Officer, Financial Controller or Chief Executive Officer.

3. Responding to Market Rumours

   As a guideline, the Company does not respond to rumours or market speculation. Clarifications will however be made promptly through announcements via SGXNET in the event that material information is deemed to have been leaked or where there is unusual market activities that could be attributable to such rumours or market speculation. The Company, as a rule, will not comment on commercially sensitive proceedings.

The Company employs various platforms to effectively engage the shareholders and the investment community, with an emphasis on timely, accurate, fair and transparent disclosure of information.

The Company is committed to treat all shareholders fairly and equitably, and keep all its shareholders and other stakeholders informed of its corporate activities, including changes in the Company or its business which would be likely to materially affect the price or value of its shares, on a timely basis.

Shareholders may direct their queries to the Company's Investor Relations email at ir@cosmosteel.com.sg.

1. Shareholders' Meetings

   The Company will facilitate opportunities for shareholders to participate effectively in and vote at shareholders' meetings and to put forth any questions they may have on the motions to be debated and decided upon.

   Shareholders will also be informed of the rules, including voting procedures that govern these general meetings.

2. Quarterly Results Announcements

   The Company will refrain from investor meetings and commenting on industry outlook and business and financial performance two weeks before the announcement of the Company's financial results for the first and third quarters of its financial year and one month before the announcement of its half year and full year financial results.

3. Annual Report and Sustainability Report

   The Company publishes an annual report to enable the shareholders and the investment community to obtain a comprehensive and consistent overview of its business strategies, developments and market outlook, as well as operational and financial performance.

   The Company also publishes a sustainability report annually, which details its environmental, social and governance efforts and results.

4. Corporate Website

   The Company will make available all media releases, financial results, annual reports, SGXNET announcements, presentation materials, and other corporate information relating to the Company and its subsidiaries on its corporate website www.cosmosteel.com.

Any update, amendment, modification and/or cancellation of this Policy shall be approved by the Board.