Explanation of the Consolidated and Separate Financial Statements for the First Quarter of 2026

I.D.I INTERNATIONAL DEVELOPMENT & INVESTMENT CORPORATION

HEAD QUARTER

National Highway 80, Vam Cong Industrial Park, Dong Thap Province, Vietnam

Fax: +84 2773 680 382

Email: info@idiseafood.com

HO CHI MINH REPRESENTATIVE OFFICE

9 Nguyen Kim Street, Ward 12, District 5 HCMC Vietnam

Business license number: 0303141296 issued by the Department of Planning and Investment of Ho Chi Minh City on 15/07/2003

Representative: Le Van Canh