RNS Number : 2216K Citadel Group 29 June 2026  

Ap27

FORM 8.3

IRISH TAKEOVER PANEL

OPENING POSITION DISCLOSURE/DEALING DISCLOSURE UNDER RULE 8.3 OF THE IRISH TAKEOVER PANEL ACT, 1997, TAKEOVER

RULES, 2022 BY PERSONS WITH INTERESTS IN RELEVANT SECURITIES REPRESENTING 1% OR MORE

1.             KEY INFORMATION

(a)   Full name of discloser

Citadel Group

(b)   Owner or controller of interests and short positions disclosed, if different from 1(a)

The naming of nominee or vehicle companies is insufficient. For a trust, the trustee(s), settlor and beneficiaries must be named.

N/A

(c)   Name of offeror/offeree in relation to whose relevant securities this form relates

Use a separate form for each offeror/offeree

FORWARD INDUSTRIES INC

(d)   If an exempt fund manager connected with an offeror/offeree, state this and specify identity of offeror/offeree (Note 1)

N/A

(e)   Date position held/dealing undertaken

For an opening position disclosure, state the latest practicable date prior to the disclosure

26 June 2026

(f)    In addition to the company in 1(c) above, is the discloser also making disclosures in respect of any other party to the offer?

If it is a cash offer or possible cash offer, state "N/A"

YES

BRERA HOLDINGS PLC

2.             INTERESTS AND SHORT POSITIONS

If there are interests and short positions to disclose in more than one class of relevant securities of the offeror or offeree named in 1(c), copy table 2 for each additional class of relevant security.

Ap28

Interests and short positions in the relevant securities of the offeror or offeree to which the disclosure relates following the dealing (if any)

(Note 2)

Class of relevant security

(Note 3)

ISIN US3499321038

$0.01 ordinary shares

Interests

Short positions

Number

%

Number

%

(1)   Relevant securities owned and/or controlled

785,784

1.05

239,224

0.32

(2)   Cash-settled derivatives

0

0.00

0

0.00

(3)   Stock-settled derivatives (including options) and agreements to purchase/ sell

115,200

0.15

54,000

0.07

Total

900,984

1.20

293,224

0.39

All interests and all short positions should be disclosed.

Details of options including rights to subscribe for new securities and any open stock-settled derivative positions (including traded options), or agreements to purchase or sell relevant securities, should be given on a Supplemental Form 8.

3.             DEALINGS (IF ANY) BY THE PERSON MAKING THE DISCLOSURE (Note 4)

Where there have been dealings in more than one class of relevant securities of the offeror or offeree named in 1(c), copy table 3(a), (b), (c) or (d) (as appropriate) for each additional class of relevant security dealt in.

The currency of all prices and other monetary amounts should be stated.

(a)           Purchases and sales

Class of relevant

security

Purchase/sale

Number of

securities

Price per unit

(Note 5)

Common

Buy Transaction

200

3.6000 USD

Common

Buy Transaction

2,097

3.6587 USD

Common

Buy Transaction

7

3.6600 USD

Common

Buy Transaction

61

3.7000 USD

Common

Buy Transaction

12,240

3.7014 USD

Common

Buy Transaction

3

3.7033 USD

Common

Buy Transaction

600

3.7300 USD

Common

Buy Transaction

1,242

3.7354 USD

Common

Buy Transaction

600

3.7417 USD

Common

Buy Transaction

253

3.7479 USD

Common

Buy Transaction

198

3.7646 USD

Common

Buy Transaction

100

3.7690 USD

Common

Buy Transaction

100

3.7700 USD

Common

Buy Transaction

9,026

3.8000 USD

Common

Buy Transaction

5

3.8040 USD

Common

Buy Transaction

1,397

3.8068 USD

Common

Buy Transaction

746

3.8100 USD

Common

Buy Transaction

27

3.8133 USD

Common

Buy Transaction

2

3.8150 USD

Common

Buy Transaction

1,550

3.8181 USD

Common

Buy Transaction

44

3.8200 USD

Common

Buy Transaction

901

3.8300 USD

Common

Buy Transaction

1,640

3.8308 USD

Common

Buy Transaction

711

3.8332 USD

Common

Buy Transaction

110

3.8336 USD

Common

Buy Transaction

420

3.8370 USD

Common

Buy Transaction

1

3.8400 USD

Common

Buy Transaction

476

3.8500 USD

Common

Buy Transaction

639

3.8501 USD

Common

Buy Transaction

234

3.8550 USD

Common

Buy Transaction

200

3.8575 USD

Common

Buy Transaction

178

3.8575 USD

Common

Buy Transaction

431

3.8592 USD

Common

Buy Transaction

2,874

3.8600 USD

Common

Buy Transaction

203

3.8602 USD

Common

Buy Transaction

338

3.8614 USD

Common

Buy Transaction

2,201

3.8631 USD

Common

Buy Transaction

1,787

3.8658 USD

Common

Buy Transaction

1,828

3.8700 USD

Common

Buy Transaction

6,384

3.8728 USD

Common

Buy Transaction

6,655

3.8731 USD

Common

Buy Transaction

10,845

3.8738 USD

Common

Buy Transaction

5,007

3.8751 USD

Common

Buy Transaction

1,339

3.8800 USD

Common

Buy Transaction

4,303

3.8828 USD

Common

Buy Transaction

12,464

3.8867 USD

Common

Buy Transaction

13

3.8885 USD

Common

Buy Transaction

7,255

3.8888 USD

Common

Buy Transaction

618

3.8900 USD

Common

Buy Transaction

252

3.8919 USD

Common

Buy Transaction

3,015

3.8940 USD

Common

Buy Transaction

2,503

3.8968 USD

Common

Buy Transaction

2,578

3.8984 USD

Common

Buy Transaction

200

3.9000 USD

Common

Buy Transaction

705

3.9006 USD

Common

Buy Transaction

173

3.9020 USD

Common

Buy Transaction

921

3.9022 USD

Common

Buy Transaction

900

3.9026 USD

Common

Buy Transaction

1,408

3.9055 USD

Common

Buy Transaction

1,340

3.9064 USD

Common

Buy Transaction

4,858

3.9065 USD

Common

Buy Transaction

600

3.9067 USD

Common

Buy Transaction

1,784

3.9070 USD

Common

Buy Transaction

2,846

3.9079 USD

Common

Buy Transaction

2,138

3.9088 USD

Common

Buy Transaction

38,840

3.9092 USD

Common

Buy Transaction

1,251

3.9100 USD

Common

Buy Transaction

8,716

3.9115 USD

Common

Buy Transaction

2,110

3.9134 USD

Common

Buy Transaction

2

3.9150 USD

Common

Buy Transaction

191

3.9152 USD

Common

Buy Transaction

206

3.9164 USD

Common

Buy Transaction

538

3.9168 USD

Common

Buy Transaction

23

3.9170 USD

Common

Buy Transaction

10,543

3.9197 USD

Common

Buy Transaction

954

3.9200 USD

Common

Buy Transaction

822

3.9200 USD

Common

Buy Transaction

1,031

3.9211 USD

Common

Buy Transaction

6,532

3.9214 USD

Common

Buy Transaction

2,113

3.9215 USD

Common

Buy Transaction

16,294

3.9223 USD

Common

Buy Transaction

1,500

3.9233 USD

Common

Buy Transaction

2,699

3.9234 USD

Common

Buy Transaction

872

3.9235 USD

Common

Buy Transaction

1,767

3.9237 USD

Common

Buy Transaction

1,069

3.9238 USD

Common

Buy Transaction

426

3.9250 USD

Common

Buy Transaction

278

3.9257 USD

Common

Buy Transaction

2,290

3.9264 USD

Common

Buy Transaction

1,000

3.9270 USD

Common

Buy Transaction

2,004

3.9270 USD

Common

Buy Transaction

700

3.9271 USD

Common

Buy Transaction

2,995

3.9276 USD

Common

Buy Transaction

848

3.9279 USD

Common

Buy Transaction

6

3.9283 USD

Common

Buy Transaction

8,075

3.9300 USD

Common

Buy Transaction

1,000

3.9314 USD

Common

Buy Transaction

1,137

3.9326 USD

Common

Buy Transaction

3,301

3.9331 USD

Common

Buy Transaction

2,351

3.9351 USD

Common

Buy Transaction

1,557

3.9355 USD

Common

Buy Transaction

720

3.9383 USD

Common

Buy Transaction

747

3.9400 USD

Common

Buy Transaction

205

3.9404 USD

Common

Buy Transaction

500

3.9420 USD

Common

Buy Transaction

44

3.9427 USD

Common

Buy Transaction

448

3.9450 USD

Common

Buy Transaction

1,675

3.9464 USD

Common

Buy Transaction

414

3.9464 USD

Common

Buy Transaction

2,592

3.9485 USD

Common

Buy Transaction

713

3.9500 USD

Common

Buy Transaction

405

3.9538 USD

Common

Buy Transaction

6

3.9550 USD

Common

Buy Transaction

333

3.9550 USD

Common

Buy Transaction

199

3.9554 USD

Common

Buy Transaction

680

3.9571 USD

Common

Buy Transaction

685

3.9593 USD

Common

Buy Transaction

5,825

3.9600 USD

Common

Buy Transaction

2,956

3.9645 USD

Common

Buy Transaction

210

3.9649 USD

Common

Buy Transaction

100

3.9700 USD

Common

Buy Transaction

415

3.9750 USD

Common

Buy Transaction

3

3.9800 USD

Common

Buy Transaction

2,246

3.9842 USD

Common

Buy Transaction

17

3.9853 USD

Common

Buy Transaction

35

3.9900 USD

Common

Buy Transaction

3,578

4.0055 USD

Common

Buy Transaction

650

4.0190 USD

Common

Buy Transaction

16,111

4.0267 USD

Common

Buy Transaction

7,003

4.0482 USD

Common

Buy Transaction

170

4.0658 USD

Common

Buy Transaction

2,236

4.0674 USD

Common

Buy Transaction

56

4.0693 USD

Common

Buy Transaction

100

4.0700 USD

Common

Buy Transaction

4,800

4.0799 USD

Common

Buy Transaction

8,762

4.0800 USD

Common

Buy Transaction

11

4.0955 USD

Common

Sell Transaction

1,302

3.9600 USD

Common

Sell Transaction

600

3.4917 USD

Common

Sell Transaction

10

3.4990 USD

Common

Sell Transaction

833

3.5000 USD

Common

Sell Transaction

6

3.5767 USD

Common

Sell Transaction

200

3.5953 USD

Common

Sell Transaction

3,000

3.6000 USD

Common

Sell Transaction

203

3.6200 USD

Common

Sell Transaction

20

3.6345 USD

Common

Sell Transaction

1,950

3.6400 USD

Common

Sell Transaction

7,254

3.6458 USD

Common

Sell Transaction

415

3.6800 USD

Common

Sell Transaction

6

3.6817 USD

Common

Sell Transaction

99

3.6900 USD

Common

Sell Transaction

88

3.6968 USD

Common

Sell Transaction

20

3.7340 USD

Common

Sell Transaction

437

3.7431 USD

Common

Sell Transaction

340

3.7453 USD

Common

Sell Transaction

670

3.7599 USD

Common

Sell Transaction

800

3.7600 USD

Common

Sell Transaction

280

3.7775 USD

Common

Sell Transaction

283

3.7783 USD

Common

Sell Transaction

2,380

3.7794 USD

Common

Sell Transaction

1,231

3.7826 USD

Common

Sell Transaction

100

3.7994 USD

Common

Sell Transaction

2,111

3.7998 USD

Common

Sell Transaction

9,790

3.8000 USD

Common

Sell Transaction

789

3.8123 USD

Common

Sell Transaction

800

3.8138 USD

Common

Sell Transaction

483

3.8146 USD

Common

Sell Transaction

17

3.8147 USD

Common

Sell Transaction

823

3.8258 USD

Common

Sell Transaction

1,716

3.8259 USD

Common

Sell Transaction

28

3.8286 USD

Common

Sell Transaction

3,692

3.8298 USD

Common

Sell Transaction

591

3.8300 USD

Common

Sell Transaction

700

3.8357 USD

Common

Sell Transaction

4,883

3.8375 USD

Common

Sell Transaction

2,383

3.8386 USD

Common

Sell Transaction

1

3.8400 USD

Common

Sell Transaction

1,589

3.8426 USD

Common

Sell Transaction

200

3.8450 USD

Common

Sell Transaction

3

3.8467 USD

Common

Sell Transaction

2,250

3.8476 USD

Common

Sell Transaction

15

3.8500 USD

Common

Sell Transaction

10,655

3.8510 USD

Common

Sell Transaction

922

3.8519 USD

Common

Sell Transaction

926

3.8550 USD

Common

Sell Transaction

1,520

3.8558 USD

Common

Sell Transaction

2,874

3.8599 USD

Common

Sell Transaction

1,964

3.8612 USD

Common

Sell Transaction

373

3.8632 USD

Common

Sell Transaction

363

3.8678 USD

Common

Sell Transaction

9,900

3.8700 USD

Common

Sell Transaction

483

3.8773 USD

Common

Sell Transaction

7

3.8814 USD

Common

Sell Transaction

8,064

3.8817 USD

Common

Sell Transaction

260

3.8831 USD

Common

Sell Transaction

120

3.8850 USD

Common

Sell Transaction

544

3.8851 USD

Common

Sell Transaction

1,138

3.8877 USD

Common

Sell Transaction

165

3.8892 USD

Common

Sell Transaction

224

3.8900 USD

Common

Sell Transaction

43

3.8919 USD

Common

Sell Transaction

1,097

3.8943 USD

Common

Sell Transaction

6,900

3.8951 USD

Common

Sell Transaction

1

3.9000 USD

Common

Sell Transaction

855

3.9054 USD

Common

Sell Transaction

248

3.9059 USD

Common

Sell Transaction

701

3.9086 USD

Common

Sell Transaction

157

3.9094 USD

Common

Sell Transaction

6,685

3.9100 USD

Common

Sell Transaction

105

3.9110 USD

Common

Sell Transaction

2,093

3.9119 USD

Common

Sell Transaction

3,623

3.9150 USD

Common

Sell Transaction

502

3.9150 USD

Common

Sell Transaction

95

3.9151 USD

Common

Sell Transaction

1,076

3.9152 USD

Common

Sell Transaction

820

3.9161 USD

Common

Sell Transaction

1,562

3.9174 USD

Common

Sell Transaction

91

3.9175 USD

Common

Sell Transaction

900

3.9178 USD

Common

Sell Transaction

13

3.9185 USD

Common

Sell Transaction

759

3.9187 USD

Common

Sell Transaction

97

3.9192 USD

Common

Sell Transaction

359

3.9200 USD

Common

Sell Transaction

712

3.9232 USD

Common

Sell Transaction

298

3.9242 USD

Common

Sell Transaction

300

3.9300 USD

Common

Sell Transaction

1,950

3.9326 USD

Common

Sell Transaction

1,500

3.9340 USD

Common

Sell Transaction

2,538

3.9347 USD

Common

Sell Transaction

1,314

3.9351 USD

Common

Sell Transaction

746

3.9366 USD

Common

Sell Transaction

700

3.9371 USD

Common

Sell Transaction

137

3.9399 USD

Common

Sell Transaction

327

3.9400 USD

Common

Sell Transaction

76

3.9428 USD

Common

Sell Transaction

700

3.9443 USD

Common

Sell Transaction

1,148

3.9452 USD

Common

Sell Transaction

6,000

3.9490 USD

Common

Sell Transaction

1,386

3.9500 USD

Common

Sell Transaction

333

3.9550 USD

Common

Sell Transaction

45,778

3.9600 USD

Common

Sell Transaction

1,668

3.9617 USD

Common

Sell Transaction

425

3.9624 USD

Common

Sell Transaction

2,536

3.9698 USD

Common

Sell Transaction

142

4.0156 USD

Common

Sell Transaction

650

4.0190 USD

Common

Sell Transaction

24,544

4.0191 USD

Common

Sell Transaction

101

4.0586 USD

Common

Sell Transaction

198

4.0600 USD

Common

Sell Transaction

8

4.0700 USD

Common

Sell Transaction

412

4.0800 USD

Common

Sell Transaction

15

4.0900 USD

Ap29

(b)           Cash-settled derivative transactions

Class of

relevant

security

Common

Product

description

e.g. CFD

CFD

Nature of dealing

e.g. opening/ closing a long/ short position, increasing/ reducing a long/ short position

Closing short position

Number of

reference

securities

(Note 6)

1,382

Price

per unit

(Note 5)

3.9200 USD

(c)           Stock-settled derivative transactions (including options)

(i)            Writing, selling, purchasing or varying

Class of

relevant

security

Product

description e.g. call

option

Writing, purchasing, selling, varying

etc.

Number

of

securities

to which

option

relates

(Note 6)

Exercise

price per

unit

Type

e.g.

American,

European

etc.

Expiry

date

Option

money

paid/

received per unit

Common

Call Option

Buy Transaction

1,800

5.0000 USD

American

2026-12-18

0.6500 USD

Common

Put Option

Buy Transaction

300

7.5000 USD

American

2027-02-19

4.3300 USD

Common

Put Option

Sell Transaction

300

7.5000 USD

American

2026-08-21

3.9800 USD

(ii)           Exercise

  • Class of

    relevant

    security

  • Product

    description

    e.g. call

    option

  • Exercising/

    exercised

    against

  • Number of

    securities

  • Exercise

    price per

    unit

    (Note 5)

(d)           Other dealings (including transactions in respect of new securities) (Note 3)

  • Class of

    relevant

    security

  • Nature of dealing

    e.g. subscription,

    conversion, exercise

  • Details

  • Price per unit (if

    applicable)

    (Note 5)

Ap30

4.             OTHER INFORMATION

(a)           Indemnity and other dealing arrangements

  • Details of any indemnity or option arrangement, or any agreement or understanding, formal or informal, relating to relevant securities which may be an inducement to deal or refrain from dealing entered into by the person making the disclosure and any party to the offer or any person acting in concert with a party to the offer.

    Irrevocable commitments and letters of intent should not be included. If there are no such agreements, arrangements or understandings, state "none"

  • None

(b)           Agreements, arrangements or understandings relating to options or derivatives

  • Full details of any agreement, arrangement or understanding between the person disclosing and any other person relating to the voting rights of any relevant securities under any option referred to on this form or relating to the voting rights or future acquisition or disposal of any relevant securities to which any derivative referred to on this form is referenced. If none, this should be stated.

  • None

(c)           Attachments

  • Is a Supplemental Form 8 attached?

  • YES

Date of disclosure

29 June 2026

Contact name

Paula Santos

Telephone number

020 7645 9700

Public disclosures under Rule 8.3 of the Rules must be made to a Regulatory Information Service.

Ap32

SUPPLEMENTAL FORM 8

IRISH TAKEOVER PANEL

DISCLOSURE UNDER RULE 8.1, RULE 8.3, RULE 38.5(b) AND

RULE 38.6 OF THE IRISH TAKEOVER PANEL ACT, 1997,

TAKEOVER RULES, 2022

DETAILS OF OPEN STOCK-SETTLED DERIVATIVE (INCLUDING

OPTION) POSITIONS, AGREEMENTS TO PURCHASE OR SELL AND

RIGHTS TO SUBSCRIBE FOR NEW SECURITIES

1.             KEY INFORMATION

Full name of person making

disclosure:

Citadel Group

Name of offeror/offeree in relation

to whose relevant securities the

disclosure relates:

FORWARD INDUSTRIES INC

2.             STOCK-SETTLED DERIVATIVES (INCLUDING OPTIONS)

Class of

relevant

security

Product

description

e.g. call

option

Written or

purchased

Number of

securities to

which option

or derivative

relates

Exercise

price

per unit

Type

e.g.

American,

European

etc.

Expiry

date

Common

Put Option

Purchased

-2,300

5.0 USD

American

20/11/2026

Common

Put Option

Purchased

-100

10.0 USD

American

21/08/2026

Common

Call Option

Purchased

50,800

20.0 USD

American

21/08/2026

Common

Call Option

Purchased

200

17.5 USD

American

18/12/2026

Common

Put Option

Purchased

-8,500

5.0 USD

American

17/07/2026

Common

Put Option

Purchased

-2,500

7.5 USD

American

18/12/2026

Common

Call Option

Purchased

2,100

10.0 USD

American

21/08/2026

Common

Call Option

Purchased

21,200

10.0 USD

American

20/11/2026

Common

Put Option

Purchased

-300

7.5 USD

American

19/02/2027

Common

Put Option

Purchased

-400

2.5 USD

American

21/08/2026

Common

Call Option

Purchased

4,000

10.0 USD

American

18/12/2026

Common

Put Option

Purchased

-1,400

5.0 USD

American

21/08/2026

Common

Put Option

Purchased

-2,100

5.0 USD

American

18/12/2026

Common

Put Option

Purchased

-800

7.5 USD

American

21/08/2026

Common

Put Option

Purchased

-300

10.0 USD

American

18/12/2026

Common

Put Option

Purchased

-900

2.5 USD

American

18/12/2026

Common

Call Option

Purchased

900

5.0 USD

American

17/07/2026

Common

Put Option

Sold

36,000

2.5 USD

American

17/07/2026

Common

Call Option

Sold

-200

15.0 USD

American

18/12/2026

Common

Call Option

Sold

-3,000

7.5 USD

American

20/11/2026

Common

Call Option

Sold

-9,000

20.0 USD

American

18/12/2026

Common

Call Option

Sold

-5,000

5.0 USD

American

18/12/2026

Common

Call Option

Sold

-100

7.5 USD

American

21/08/2026

Common

Call Option

Sold

-100

5.0 USD

American

20/11/2026

Common

Call Option

Sold

-2,400

2.5 USD

American

21/08/2026

Common

Call Option

Sold

-600

2.5 USD

American

18/12/2026

Common

Call Option

Sold

-9,100

7.5 USD

American

18/12/2026

Common

Call Option

Sold

-4,900

5.0 USD

American

21/08/2026

3.             AGREEMENTS TO PURCHASE OR SELL

Full details should be given so that the nature of the interest or position can be fully understood:

Ap33

4.             RIGHTS TO SUBSCRIBE FOR NEW SECURITIES (INCLUDING DIRECTORS' AND OTHER EMPLOYEE OPTIONS)

  • Class of relevant security in relation to which subscription right exists:

  • Details, including nature of the rights concerned and relevant percentages:

It is not necessary to provide details on a Supplemental Form with regard to cash-settled derivatives.

The currency of all prices and other monetary amounts should be stated.

For full details of disclosure requirements, see Rule 8 of the Rules. If in doubt, consult the Panel.

References in these notes to "the Rules" are to the Irish Takeover Panel Act, 1997, Takeover Rules, 2022.

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