KALD KALDALON HF.

Kaldalón hf.: Implementation of Share Buyback Program

Kaldalón hf.: Implementation of Share Buyback Program

Reference is made to the shareholders’ meeting of Kaldalón hf. (“Kaldalón” or the “Company”) held on 2 July 2024, which authorised the Board to purchase shares in the Company so that, subject to other legal requirements being met, the Company may hold up to 10% of its share capital, i.e. up to ISK 1,119,568,483 or 111,956,848 shares (each with a nominal value of ISK 10), for the purpose of establishing liquidity in the Company’s shares and/or implementing a formal share buyback programme in accordance with Article 5 of Regulation (EU) No 596/2014 on market abuse (MAR) and Commission Delegated Regulation (EU) 2016/1052, as implemented under Act No. 60/2021 on measures against market abuse. This authorisation is valid until 2 July 2026.

Previous purchases under the authorisation. In 2024, Kaldalón utilised ISK 613,868,947 to purchase 33,700,150 shares under the above authorisation. In 2025, the Company additionally purchased 14,189,921 treasury shares for ISK 349,999,991 under a buyback programme that concluded on 20 October 2025. As of today, Kaldalón holds 14,189,921 treasury shares, corresponding to 1.31% of the Company’s issued share capital.

New buyback programme. On 27 October 2025, acting on the basis of the shareholders’ authorisation described above, the Board of Directors resolved to initiate a new share buyback programme. The objective of the programme is to reduce the Company’s issued share capital. The Company intends to purchase up to 9,000,000 shares (equivalent to 0.83% of issued shares), provided that the aggregate consideration shall not exceed ISK 250,000,000. The programme will commence on Tuesday, 28 October 2025 and will remain in force until either the maximum volume or the maximum consideration has been reached, but no later than 31 December 2025.

Execution and independence. Íslandsbanki hf. will manage the execution of the buyback programme and will make all trading decisions regarding the purchase of shares and the timing of purchases independently of the Company.

Price and volume conditions. The maximum price per share shall be the higher of (i) the highest price of the last independent trade and (ii) the highest current independent bid on Nasdaq Iceland. Purchases will be carried out in tranches, provided that the daily purchase volume shall not exceed 25% of the average daily trading volume in Kaldalón’s shares on Nasdaq Iceland during the 20 trading days preceding the purchase date, in accordance with Article 3(3) of Commission Delegated Regulation (EU) 2016/1052. Íslandsbanki will calculate the relevant average daily volume and ensure that purchases do not exceed the permitted limits.

Legal framework and disclosures. The buyback programme will be conducted in accordance with applicable Icelandic and EU laws and regulations, including MAR, Commission Delegated Regulation (EU) 2016/1052, the Icelandic Companies Act No. 2/1995, Act No. 60/2021 on measures against market abuse, and Rules No. 1275/2024 on the same subject. Transactions in the Company’s own shares carried out under the buyback programme will be disclosed in accordance with applicable laws and regulations.

Further information

Jón Þór Gunnarsson, Chief Executive Officer





EN
28/10/2025

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