Corporate Announcement no. 32/2026: Half-Year Report 1 January 2026  – 30 June 2026 Copenhagen, 18 September 2026 The Board of Directors and the Management have today discussed and approved the Half-Year Report of Ress Life Investments A/S for the period 1 January 2026 – 30 June 2026: Ress Life Investments A/S realised a net profit after tax of USD 6,655,829 for the period 1 January 2026 – 30 June 2026. The net profit for the period corresponds to a net return on equity of 3.2%, an earnings per share of USD 57.34 and an increase in net asset value of USD 83.69 per share.The period’s return was mainly driven by life expectancy updates, changes in discount rates, performance in the Legacy Portfolio, as well as the ageing of insureds and the resulting shortening of life expectancies, partly offset by administrative and staff costs. Profit for the 6-month period was on target.The Company has entered into an agreement, through which a majority of policies are being sold to a market counterparty. The Company is entitled to a share of the future payouts of the disposed policies in an earnout agreement. The earnout agreement, valued at around 129 million USD as at June 30 2026, is included in the Company’s financial assets. The Company refers to corporate announcement no. 31/2026 with regard to a dispute arisen between the Company and the purchaser.Equity stands at USD 225,446,310 as of 30 June 2026, corresponding to a net asset value of USD 2,722 per share compared with a net asset value of USD 2,639 at 31 December 2025.During the period, 3,099 new ordinary shares were issued.Management expects that the life settlements market will continue to offer attractive, diversified returns for the medium term.The target net return for the Company is 7.0% in USD for 2026 and 10% for 2027 onwards. It is reasonable to assume that the yield on the underlying assets is sufficient to reach the target over the medium term. Questions related to this announcement can be made to the Company’s AIF-manager, Finserve Nordic AB, Gustaf Hagerud, Gustaf.hagerud@finserve.se, telephone: +46 73 612 72 42 or to the Company’s Chairman Søren Andersen, email: soan@norli.dk. Yours sincerely Ress Life Investments A/SThe Board of Directors
Attachments

Ress Life Investments AS – Corporate Announcement 32-2026

Ress Life Investments AS – Half Year Report 2026

                                                                        Ress Life Investments A/SNybrogade 12DK-1203 Copenhagen KDenmarkCVR nr. 33593163www.resslifeinvestments.com To: Nasdaq CopenhagenDate: 18 September 2026 Corporate Announcement 31/2026 – Dispute with Purchaser of Insurance Portfolio On 30 April 2025, Ress Life Investments A/S (the “Company”) announced that it had entered into an agreement to sell its life insurance portfolio as per end of 2024 (the “Legacy Portfolio”) to a market counterparty. The transaction is completed in separate quarterly tranches until end Q3 2026. As of 30 June 2026, the Company held a 25% ownership of the Legacy Portfolio. Furthermore, the Company is entitled to a share of the future payouts of the Legacy Portfolio (earn-out) which is included in the Company’s balance sheet as other receivables. As of 30 June 2026, the earn-out is valued at approx. USD 129 million. Subsequent to the sale, at the request of the purchaser of the Legacy Portfolio, the Company entered into an amendment agreement allowing the purchaser to transfer the Legacy Portfolio to a newly formed, wholly-owned, banktruptcy remote subsidiary special purpose vehicle (the “SPV”). The obligations of the SPV are guaranteed by the parent company in the SPV’s group. Subsequently, the Company has become aware of information indicating that the constituent documents of the SPV holding the Legacy Portfolio discussed were not consistent with the purchaser’s representations and that the SPV or its assets may have been pledged to a third party. As a result, the Company has provided notice of termination of the purchase agreement and has filed complaints in United States courts against the purchaser of the Legacy Portfolio, the SPV, the parent company and other relevant parties alleging e.g. rescission, breach of contract, fraud and equitable relief to prevent asset transfers. The purchaser has also filed a claim against the Company seeking a declaratory judgment that the purchase agreement with the Company remains valid and binding. Management has assessed the matter to be non-adjusting for the half-year financial statements as information has only arisen subsequent to the balance sheet date, and the Company and its fund manager are monitoring the matter closely as part of their on-going assessment of the recoverability and valuation of financial assets. The legal outcome, timeline for resolution and potential financial consequences of the matter remain uncertain at this stage. Questions related to this announcement can be made to the company’s AIF-manager, Finserve Nordic AB. Contact person:Gustaf Hagerudgustaf.hagerud@finserve.seTel + 46 736607242

Ress Life Investments A/SNybrogade 12DK-1203 Copenhagen KDenmarkCVR nr. 33593163www.resslifeinvestments.com To: Nasdaq CopenhagenDate: 9 September 2026 Corporate Announcement 29/2026 Ress Life Investments A/S publishes amendment to the financial calendar 18th September 2026: Interim financial statement for the period from 1 January 2026 through 30 June 2026 Questions related to this announcement can be made to the company’s AIF-manager, Finserve Nordic AB. Contact person:Gustaf Hagerudgustaf.hagerud@finserve.seTel + 46 736607242
Attachment

Ress Life Investments AS – Company Announcement amendment to financial calendar 2026