Insider Trades

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$59,592,973.80

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 238371895 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 91.20000000 (Deemed Interest)

The change in interests took place during the offer period of the voluntary conditional cash offer (the "Offer") made by Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

The Offer was declared unconditional in all respects on 7 July 2025 ("Unconditional Date") and closed at 5:30 p.m. (Singapore time) on 1 August 2025 ("Close of Offer").

Since Hanwa Co., Ltd ("Hanwa Co")'s previous date of disclosure on the Unconditional Date, the Offeror has acquired 1,042,700 Shares, representing approximately 0.40% of the total number of issued Shares, by way of open market purchases:

(a) 105,000 Shares at S$0.25 per Share, on 24 July 2025;
(b) 382,200 Shares at S$0.25 per Share, on 25 July 2025;
(c) 301,000 Shares at S$0.25 per Share, on 28 July 2025;
(d) 232,900 Shares at S$0.25 per Share, on 29 July 2025; and
(e) 22,500 Shares at S$0.25 per Share, on 31 July 2025,

and received valid acceptances of the Offer in respect of 237,329,195 Shares as at the Close of Offer, representing approximately 90.81% of the total number of issued Shares. Accordingly, as at the Close of Offer, the Offeror owned, controlled or has agreed to acquire (including by way of valid acceptances of the Offer), an aggregate of 238,371,895 Shares, representing 91.20% of the total number of issued Shares.

As Hanwa Co is the sole shareholder of Hanwa Singapore (Private) Limited ("Hanwa Singapore"), which holds 600,000 ordinary shares in the Offeror, representing approximately 30.0% of the entire paid-up and issued share capital of the Offeror, Hanwa Co is deemed interested in the 238,371,895 Shares held by the Offeror as at the Close of Offer.

Hanwa Co is the sole shareholder of Hanwa Singapore, which holds 600,000 ordinary shares in the Offeror, representing approximately 30.0% of the entire paid-up and issued share capital of the Offeror.

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$59,592,973.80

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 238371895 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 91.20000000 (Deemed Interest)

The change in interests took place during the offer period of the voluntary conditional cash offer (the "Offer") made by Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

The Offer was declared unconditional in all respects on 7 July 2025 and closed at 5:30 p.m. (Singapore time) on 1 August 2025 ("Close of Offer").

During the period of the Offer, the Offeror acquired 1,042,700 Shares, representing approximately 0.40% of the total number of issued Shares, by way of open market purchases:

(a) 105,000 Shares at S$0.25 per Share, on 24 July 2025;
(b) 382,200 Shares at S$0.25 per Share, on 25 July 2025;
(c) 301,000 Shares at S$0.25 per Share, on 28 July 2025;
(d) 232,900 Shares at S$0.25 per Share, on 29 July 2025; and
(e) 22,500 Shares at S$0.25 per Share, on 31 July 2025,

and received valid acceptances of the Offer in respect of 237,329,195 Shares as at the Close of Offer, representing approximately 90.81% of the total number of issued Shares. Accordingly, as at the Close of Offer, the Offeror owned, controlled or has agreed to acquire (including by way of valid acceptances of the Offer), an aggregate of 238,371,895 Shares, representing 91.20% of the total number of issued Shares.

Hanwa Singapore (Private) Limited ("Hanwa SG") holds 600,000 ordinary shares in the Offeror, representing approximately 30.0% of the entire paid-up and issued share capital of the Offeror. Following the Close of Offer, Hanwa SG is deemed to have interest in the 238,371,895 Shares owned by the Offeror pursuant to Section 4 of the SFA.

Hanwa Co is the sole shareholder of Hanwa Singapore, which holds 600,000 ordinary shares in the Offeror, representing approximately 30.0% of the entire paid-up and issued share capital of the Offeror.

The percentage interest before and after the transaction was calculated based on 261,360,097 issued Shares (excluding 29,039,900 treasury shares).

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$59,592,973.80

Immediately after the transaction

No. of ordinary voting shares/units held: 238371895 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 91.20000000 (Direct Interest); 0.00000000 (Deemed Interest)

On 15 May 2025, Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), announced the voluntary conditional cash offer (the "Offer") to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

The Offer was declared unconditional in all respects on 7 July 2025 and closed at 5:30 p.m. (Singapore time) on 1 August 2025 ("Close of Offer").

During the period of the Offer, the Offeror acquired 1,042,700 Shares, representing approximately 0.40% of the total number of issued Shares, by way of open market purchases:

(a) 105,000 Shares at S$0.25 per Share, on 24 July 2025;
(b) 382,200 Shares at S$0.25 per Share, on 25 July 2025;
(c) 301,000 Shares at S$0.25 per Share, on 28 July 2025;
(d) 232,900 Shares at S$0.25 per Share, on 29 July 2025; and
(e) 22,500 Shares at S$0.25 per Share, on 31 July 2025,

and received valid acceptances of the Offer in respect of 237,329,195 Shares as at the Close of Offer, representing approximately 90.81% of the total number of issued Shares. Accordingly, as at the Close of Offer, the Offeror owned, controlled or has agreed to acquire (including by way of valid acceptances of the Offer), an aggregate of 238,371,895 Shares, representing 91.20% of the total number of issued Shares.

HHH Group Pte. Ltd. ("HHH") holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror.

Mr Low Chui Heng and Mr Low Ah Hoo each own 50% shareholdings in HHH.

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$59,592,973.80

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 238371895 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 91.20000000 (Deemed Interest)

The change in interests took place during the offer period of the voluntary conditional cash offer (the "Offer") made by Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

The Offer was declared unconditional in all respects on 7 July 2025 and closed at 5:30 p.m. (Singapore time) on 1 August 2025 ("Close of Offer").

During the period of the Offer, the Offeror acquired 1,042,700 Shares, representing approximately 0.40% of the total number of issued Shares, by way of open market purchases:

(a) 105,000 Shares at S$0.25 per Share, on 24 July 2025;
(b) 382,200 Shares at S$0.25 per Share, on 25 July 2025;
(c) 301,000 Shares at S$0.25 per Share, on 28 July 2025;
(d) 232,900 Shares at S$0.25 per Share, on 29 July 2025; and
(e) 22,500 Shares at S$0.25 per Share, on 31 July 2025,

and received valid acceptances of the Offer in respect of 237,329,195 Shares as at the Close of Offer, representing approximately 90.81% of the total number of issued Shares. Accordingly, as at the Close of Offer, the Offeror owned, controlled or has agreed to acquire (including by way of valid acceptances of the Offer), an aggregate of 238,371,895 Shares, representing 91.20% of the total number of issued Shares.

HHH Group Pte. Ltd. ("HHH") holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror. Following the Close of Offer, HHH is deemed to have interest in the 238,371,895 Shares owned by the Offeror pursuant to Section 4 of the Securities and Futures Act 2001.

HHH holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror.

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$59,592,973.80

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 238371895 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 91.20000000 (Deemed Interest)

The change in interests took place during the offer period of the voluntary conditional cash offer (the "Offer") made by Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

The Offer was declared unconditional in all respects on 7 July 2025 and closed at 5:30 p.m. (Singapore time) on 1 August 2025 ("Close of Offer").

During the period of the Offer, the Offeror acquired 1,042,700 Shares, representing approximately 0.40% of the total number of issued Shares, by way of open market purchases:

(a) 105,000 Shares at S$0.25 per Share, on 24 July 2025;
(b) 382,200 Shares at S$0.25 per Share, on 25 July 2025;
(c) 301,000 Shares at S$0.25 per Share, on 28 July 2025;
(d) 232,900 Shares at S$0.25 per Share, on 29 July 2025; and
(e) 22,500 Shares at S$0.25 per Share, on 31 July 2025,

and received valid acceptances of the Offer in respect of 237,329,195 Shares as at the Close of Offer, representing approximately 90.81% of the total number of issued Shares. Accordingly, as at the Close of Offer, the Offeror owned, controlled or has agreed to acquire (including by way of valid acceptances of the Offer), an aggregate of 238,371,895 Shares, representing 91.20% of the total number of issued Shares.

Mr Low Ah Hoo ("LAH") owns 50% shareholdings in HHH Group Pte. Ltd. ("HHH"). HHH holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror. Pursuant to Section 4 of the Securities and Futures Act 2001, LAH is deemed to have an interest in the 238,371,895 Shares owned by the Offeror.

HHH holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror.

LAH owns 50% shareholdings in HHH.

The percentage interest before and after the transaction was calculated based on 261,360,097 issued Shares (excluding 29,039,900 treasury shares).

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$59,592,973.80

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 238371895 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 91.20000000 (Deemed Interest)

The change in interests took place during the offer period of the voluntary conditional cash offer (the "Offer") made by Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

As at the start of the offer period, Mr Low Chui Heng ("LCH") held 300,000 Shares.

300,000 Shares were validly tendered by LCH in acceptance of the Offer.

The Offer was declared unconditional in all respects on 7 July 2025 and closed at 5:30 p.m. (Singapore time) on 1 August 2025 ("Close of Offer").

During the period of the Offer, the Offeror acquired 1,042,700 Shares, representing approximately 0.40% of the total number of issued Shares, by way of open market purchases:

(a) 105,000 Shares at S$0.25 per Share, on 24 July 2025;
(b) 382,200 Shares at S$0.25 per Share, on 25 July 2025;
(c) 301,000 Shares at S$0.25 per Share, on 28 July 2025;
(d) 232,900 Shares at S$0.25 per Share, on 29 July 2025; and
(e) 22,500 Shares at S$0.25 per Share, on 31 July 2025,

and received valid acceptances of the Offer in respect of 237,329,195 Shares as at the Close of Offer, representing approximately 90.81% of the total number of issued Shares. Accordingly, as at the Close of Offer, the Offeror owned, controlled or has agreed to acquire (including by way of valid acceptances of the Offer), an aggregate of 238,371,895 Shares, representing 91.20% of the total number of issued Shares.

LCH owns 50% shareholdings in HHH Group Pte. Ltd. ("HHH"). HHH holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror. Pursuant to Section 4 of the Securities and Futures Act 2001, LCH is deemed to have an interest in the 238,371,895 Shares owned by the Offeror.

HHH holds 804,000 ordinary shares in the Offeror, representing approximately 40.2% of the paid-up and issued capital of the Offeror.

LCH owns 50% shareholdings in HHH.

Remarks
Acceptance of take-over offer for Listed Issuer

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 0.00000000 (Deemed Interest)

(1) Tan Siok Chin has tendered all her 125,000 Shares in acceptance of the cash offer made by Evolve Capital Advisory Private Limited for and on behalf of 3HA Capital Private Limited.

(2) The percentage of shareholdings before and after the transactions are calculated based on 261,360,097 Shares (excluding 29,039,900 treasury shares) and rounded to two (2) decimal places.

Remarks
Acceptance of take-over offer for Listed Issuer

Amount of consideration paid or received by Substantial Shareholder/Unitholder (excluding brokerage and stamp duties): S$20,654,495.50

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 131275505 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 50.23000000 (Deemed Interest)

On 15 May 2025, Evolve Capital Advisory Private Limited, for and on behalf of 3HA Capital Private Limited (the "Offeror"), announced the voluntary conditional cash offer (the "Offer") to acquire all the issued ordinary shares (the "Shares") in the capital of CosmoSteel Holdings Limited (the "Company"), including any Shares owned, controlled or agreed to be acquired by parties acting or deemed to be acting in concert with the Offeror in relation to the Offer in accordance with Section 139 of the Security and Futures Act 2001 of Singapore and Rule 15 of the Singapore Code on Take-overs and Mergers.

Hanwa Co., Ltd ("Hanwa Co") tendered all its 82,617,982 Shares in acceptance of the Offer. On 7 July 2025, Evolve Capital Advisory Private Limited, announced for and on behalf of the Offeror, that the Offer had turned unconditional in all respects ("Unconditional Announcement"). Based on the Unconditional Announcement, as at 6:00pm (Singapore time) on 7 July 2025 ("Unconditional Date"), the Offeror had received valid acceptances in respect of 131,275,505 Shares, representing approximately 50.23% of the total number of issued Shares. Based on publicly available information, the figure above includes the 82,617,982 Shares tendered by Hanwa Co in acceptance of the Offer on 2 July 2025, together with other valid acceptances received by the Offeror from other shareholders of the Company.

As Hanwa Co is the sole shareholder of Hanwa Singapore (Private) Limited, which holds 600,000 ordinary shares in the Offeror, representing approximately 30.0% of the entire paid-up and issued share capital of the Offeror, Hanwa Co is deemed interested in the 131,275,505 Shares held by the Offeror as at the Unconditional Date.

The percentage interest before and after the transaction was calculated based on 261,360,097 issued Shares (excluding 29,039,900 treasury shares).

Remarks
Acceptance of take-over offer for Listed Issuer

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 0.00000000 (Deemed Interest)

(1) Ong Tong Yang has tendered all his 19,954,396 Shares in acceptance of the cash offer made by Evolve Capital Advisory Private Limited for and on behalf of 3HA Capital Private Limited.

(2) The percentage of shareholdings before and after the transactions are calculated based on 261,360,097 Shares (excluding 29,039,900 treasury shares) and rounded to two (2) decimal places.

Remarks
Acceptance of take-over offer for Listed Issuer

Immediately after the transaction

No. of ordinary voting shares/units held: 0 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 0.00000000 (Direct Interest); 0.00000000 (Deemed Interest)

(1) Ong Tong Hai has tendered all his 47,442,096 Shares in acceptance of the cash offer made by Evolve Capital Advisory Private Limited for and on behalf of 3HA Capital Private Limited.

(2) The percentage of shareholdings before and after the transactions are calculated based on 261,360,097 Shares (excluding 29,039,900 treasury shares) and rounded to two (2) decimal places.

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): S$440,000 (paid) at a price per share of S$0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 47442096 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 18.15000000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): S$15,642 (paid) at a price per share of S$0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 45442096 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 17.39000000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): S$151,470 (paid) at a price per share of S$0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 45370996 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 17.36000000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): S$52,888 (paid) at a price per share of S$0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 44682496 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 17.09600000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): S$4,972 (paid) at a price per share of S$0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 44442096 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 17.00400000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): $6,864 (paid) at a price per share of $0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 44419496 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 17.00000000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): $98,164 (paid) at a price per share of $0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 44388296 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 16.98000000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): $110,000 (paid) at a price per share of $0.22

Immediately after the transaction

No. of ordinary voting shares/units held: 43942096 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 16.81000000 (Direct Interest); 0.00000000 (Deemed Interest)

Remarks
Acquisition of Securities via market transaction

Amount of consideration paid or received by Director/CEO (excluding brokerage and stamp duties): $1,213,901.55 (paid) where the price per share ranges from $0.217633 to $0.218721

Immediately after the transaction

No. of ordinary voting shares/units held: 43442096 (Direct Interest); 0 (Deemed Interest)
As a percentage of total no. of ordinary voting shares/units: 16.62000000 (Direct Interest); 0.00000000 (Deemed Interest)