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 Bank of America Corporation | (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. | (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) | (e) Date position held/dealing undertaken For an opening position disclosure, state the latest practicable date prior to the disclosure 01/07/2026 | (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" No |
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.
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) 0.01 ordinary shares | Interests Short positions | Number % Number % | (1) Relevant securities owned and/or controlled 1,267,491 1.719% 117,569 0.159% | (2) Cash-settled derivatives 1,092 0.001% 5,372 0.007% | (3) Stock-settled derivatives (including options) and agreements to purchase/ sell 0 0.000% 0 0.000% | Total 1,268,583 1.720% 122,941 0.166% |
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) | $0.01 ordinary shares Purchase 12 4.990000 USD | $0.01 ordinary shares Purchase 12 4.890000 USD | $0.01 ordinary shares Purchase 12 4.900000 USD | $0.01 ordinary shares Purchase 12 5.030000 USD | $0.01 ordinary shares Purchase 24 4.940000 USD | $0.01 ordinary shares Purchase 12 4.860000 USD | $0.01 ordinary shares Purchase 12 4.950000 USD | $0.01 ordinary shares Purchase 24 4.970000 USD | $0.01 ordinary shares Purchase 24 5.000000 USD | $0.01 ordinary shares Purchase 13 4.720000 USD | $0.01 ordinary shares Purchase 12 4.920000 USD | $0.01 ordinary shares Purchase 12 4.760000 USD | $0.01 ordinary shares Purchase 11 4.980000 USD | $0.01 ordinary shares Purchase 24 4.930000 USD | $0.01 ordinary shares Purchase 24 4.730000 USD | $0.01 ordinary shares Purchase 12 4.880000 USD | $0.01 ordinary shares Purchase 12 4.750000 USD | $0.01 ordinary shares Purchase 5,616 4.700000 USD | $0.01 ordinary shares Purchase 15 4.240000 USD | $0.01 ordinary shares Purchase 40 4.590000 USD | $0.01 ordinary shares Purchase 25 4.618500 USD | $0.01 ordinary shares Purchase 80 4.630000 USD | $0.01 ordinary shares Purchase 106 4.640000 USD | $0.01 ordinary shares Purchase 135 4.650000 USD | $0.01 ordinary shares Purchase 173 4.660000 USD | $0.01 ordinary shares Purchase 17 4.660400 USD | $0.01 ordinary shares Purchase 193 4.670000 USD | $0.01 ordinary shares Purchase 18 4.673100 USD | $0.01 ordinary shares Purchase 348 4.680000 USD | $0.01 ordinary shares Purchase 19 4.681400 USD | $0.01 ordinary shares Purchase 92 4.690000 USD | $0.01 ordinary shares Purchase 789 4.700000 USD | $0.01 ordinary shares Purchase 16 4.702200 USD | $0.01 ordinary shares Purchase 120 4.710000 USD | $0.01 ordinary shares Purchase 17 4.710900 USD | $0.01 ordinary shares Purchase 15 4.713800 USD | $0.01 ordinary shares Purchase 22 4.718800 USD | $0.01 ordinary shares Purchase 19 4.719100 USD | $0.01 ordinary shares Purchase 80 4.720000 USD | $0.01 ordinary shares Purchase 22 4.729300 USD | $0.01 ordinary shares Purchase 53 4.730000 USD | $0.01 ordinary shares Purchase 21 4.732100 USD | $0.01 ordinary shares Purchase 80 4.740000 USD | $0.01 ordinary shares Purchase 14 4.745100 USD | $0.01 ordinary shares Purchase 160 4.750000 USD | $0.01 ordinary shares Purchase 17 4.752800 USD | $0.01 ordinary shares Purchase 274 4.760000 USD | $0.01 ordinary shares Purchase 16 4.764200 USD | $0.01 ordinary shares Purchase 34 4.770000 USD | $0.01 ordinary shares Purchase 19 4.782600 USD | $0.01 ordinary shares Purchase 13 4.786300 USD | $0.01 ordinary shares Purchase 17 4.789300 USD | $0.01 ordinary shares Purchase 15 4.795900 USD | $0.01 ordinary shares Purchase 80 4.800000 USD | $0.01 ordinary shares Purchase 19 4.818500 USD | $0.01 ordinary shares Purchase 80 4.820000 USD | $0.01 ordinary shares Purchase 19 4.828000 USD | $0.01 ordinary shares Purchase 80 4.840000 USD | $0.01 ordinary shares Purchase 35 4.860000 USD | $0.01 ordinary shares Purchase 80 4.870000 USD | $0.01 ordinary shares Purchase 114 4.880000 USD | $0.01 ordinary shares Purchase 17 4.881200 USD | $0.01 ordinary shares Purchase 80 4.890000 USD | $0.01 ordinary shares Purchase 15 4.896500 USD | $0.01 ordinary shares Purchase 16 4.903200 USD | $0.01 ordinary shares Purchase 80 4.910000 USD | $0.01 ordinary shares Purchase 240 4.920000 USD | $0.01 ordinary shares Purchase 17 4.921600 USD | $0.01 ordinary shares Purchase 300 4.930000 USD | $0.01 ordinary shares Purchase 115 4.940000 USD | $0.01 ordinary shares Purchase 299 4.950000 USD | $0.01 ordinary shares Purchase 195 4.960000 USD | $0.01 ordinary shares Purchase 160 4.970000 USD | $0.01 ordinary shares Purchase 114 4.990000 USD | $0.01 ordinary shares Purchase 80 5.010000 USD | $0.01 ordinary shares Purchase 37 5.020000 USD | $0.01 ordinary shares Purchase 200 4.240000 USD | $0.01 ordinary shares Purchase 200 4.360000 USD | $0.01 ordinary shares Purchase 800 4.480000 USD | $0.01 ordinary shares Purchase 500 4.570000 USD | $0.01 ordinary shares Purchase 625 4.620000 USD | $0.01 ordinary shares Purchase 300 4.630000 USD | $0.01 ordinary shares Purchase 52 4.640000 USD | $0.01 ordinary shares Purchase 100 4.650000 USD | $0.01 ordinary shares Purchase 400 4.660000 USD | $0.01 ordinary shares Purchase 100 4.665000 USD | $0.01 ordinary shares Purchase 200 4.670000 USD | $0.01 ordinary shares Purchase 1,600 4.680000 USD | $0.01 ordinary shares Purchase 386 4.690000 USD | $0.01 ordinary shares Purchase 349 4.700000 USD | $0.01 ordinary shares Purchase 700 4.710000 USD | $0.01 ordinary shares Purchase 100 4.730000 USD | $0.01 ordinary shares Purchase 300 4.740000 USD |
Class of relevant security Purchase/sale Number of securities Price per unit (Note 5) | $0.01 ordinary shares Sale 37 4.240000 USD | $0.01 ordinary shares Sale 18 5.020000 USD | $0.01 ordinary shares Sale 54 4.960000 USD | $0.01 ordinary shares Sale 36 4.890000 USD | $0.01 ordinary shares Sale 30 4.900000 USD | $0.01 ordinary shares Sale 19 5.050000 USD | $0.01 ordinary shares Sale 18 5.030000 USD | $0.01 ordinary shares Sale 66 4.940000 USD | $0.01 ordinary shares Sale 12 5.010000 USD | $0.01 ordinary shares Sale 12 4.870000 USD | $0.01 ordinary shares Sale 60 4.950000 USD | $0.01 ordinary shares Sale 12 4.970000 USD | $0.01 ordinary shares Sale 18 4.820000 USD | $0.01 ordinary shares Sale 37 5.000000 USD | $0.01 ordinary shares Sale 12 4.720000 USD | $0.01 ordinary shares Sale 23 4.770000 USD | $0.01 ordinary shares Sale 36 4.920000 USD | $0.01 ordinary shares Sale 18 4.830000 USD | $0.01 ordinary shares Sale 60 4.670000 USD | $0.01 ordinary shares Sale 21 4.710000 USD | $0.01 ordinary shares Sale 51 4.660000 USD | $0.01 ordinary shares Sale 11 4.630000 USD | $0.01 ordinary shares Sale 5 4.680000 USD | $0.01 ordinary shares Sale 45 4.700000 USD | $0.01 ordinary shares Sale 97 4.690000 USD | $0.01 ordinary shares Sale 73 4.760000 USD | $0.01 ordinary shares Sale 60 4.930000 USD | $0.01 ordinary shares Sale 47 4.730000 USD | $0.01 ordinary shares Sale 22 4.880000 USD | $0.01 ordinary shares Sale 36 4.810000 USD | $0.01 ordinary shares Sale 18 4.740000 USD | $0.01 ordinary shares Sale 103 4.750000 USD | $0.01 ordinary shares Sale 1 4.875000 USD | $0.01 ordinary shares Sale 20 4.883700 USD | $0.01 ordinary shares Sale 20 4.885500 USD | $0.01 ordinary shares Sale 20 4.890100 USD | $0.01 ordinary shares Sale 20 4.892000 USD | $0.01 ordinary shares Sale 20 4.894800 USD | $0.01 ordinary shares Sale 20 4.904100 USD | $0.01 ordinary shares Sale 17 4.904412 USD | $0.01 ordinary shares Sale 20 4.905200 USD | $0.01 ordinary shares Sale 41 4.907056 USD | $0.01 ordinary shares Sale 21 4.908724 USD | $0.01 ordinary shares Sale 21 4.909524 USD | $0.01 ordinary shares Sale 25 4.910000 USD | $0.01 ordinary shares Sale 21 4.912424 USD | $0.01 ordinary shares Sale 57 4.913225 USD | $0.01 ordinary shares Sale 21 4.913524 USD | $0.01 ordinary shares Sale 1 4.914400 USD | $0.01 ordinary shares Sale 20 4.917000 USD | $0.01 ordinary shares Sale 20 4.917600 USD | $0.01 ordinary shares Sale 34 4.918506 USD | $0.01 ordinary shares Sale 22 4.919545 USD | $0.01 ordinary shares Sale 24 4.919583 USD | $0.01 ordinary shares Sale 20 4.919900 USD | $0.01 ordinary shares Sale 24 4.919983 USD | $0.01 ordinary shares Sale 20 4.920000 USD | $0.01 ordinary shares Sale 20 4.921500 USD | $0.01 ordinary shares Sale 12 4.922467 USD | $0.01 ordinary shares Sale 7 4.922771 USD | $0.01 ordinary shares Sale 20 4.922900 USD | $0.01 ordinary shares Sale 20 4.923000 USD | $0.01 ordinary shares Sale 17 4.923512 USD | $0.01 ordinary shares Sale 21 4.924224 USD | $0.01 ordinary shares Sale 1 4.925000 USD | $0.01 ordinary shares Sale 21 4.926724 USD | $0.01 ordinary shares Sale 20 4.928500 USD | $0.01 ordinary shares Sale 21 4.928524 USD | $0.01 ordinary shares Sale 20 4.929000 USD | $0.01 ordinary shares Sale 40 4.929500 USD | $0.01 ordinary shares Sale 21 4.929524 USD | $0.01 ordinary shares Sale 25 4.929600 USD | $0.01 ordinary shares Sale 21 4.930424 USD | $0.01 ordinary shares Sale 20 4.931900 USD | $0.01 ordinary shares Sale 21 4.933824 USD | $0.01 ordinary shares Sale 2 4.935400 USD | $0.01 ordinary shares Sale 21 4.937024 USD | $0.01 ordinary shares Sale 41 4.938256 USD | $0.01 ordinary shares Sale 21 4.938424 USD | $0.01 ordinary shares Sale 20 4.938700 USD | $0.01 ordinary shares Sale 17 4.938812 USD | $0.01 ordinary shares Sale 10 4.939000 USD | $0.01 ordinary shares Sale 21 4.939524 USD | $0.01 ordinary shares Sale 27 4.939630 USD | $0.01 ordinary shares Sale 120 4.939900 USD | $0.01 ordinary shares Sale 8 4.940350 USD | $0.01 ordinary shares Sale 40 4.941500 USD | $0.01 ordinary shares Sale 20 4.941600 USD | $0.01 ordinary shares Sale 18 4.943344 USD | $0.01 ordinary shares Sale 19 4.943374 USD | $0.01 ordinary shares Sale 10 4.943500 USD | $0.01 ordinary shares Sale 20 4.944300 USD | $0.01 ordinary shares Sale 21 4.944324 USD | $0.01 ordinary shares Sale 16 4.944475 USD | $0.01 ordinary shares Sale 20 4.945500 USD | $0.01 ordinary shares Sale 22 4.946146 USD | $0.01 ordinary shares Sale 20 4.946500 USD | $0.01 ordinary shares Sale 20 4.946700 USD | $0.01 ordinary shares Sale 21 4.946924 USD | $0.01 ordinary shares Sale 3 4.947067 USD | $0.01 ordinary shares Sale 13 4.947731 USD | $0.01 ordinary shares Sale 6 4.948333 USD | $0.01 ordinary shares Sale 5 4.948600 USD | $0.01 ordinary shares Sale 21 4.949124 USD | $0.01 ordinary shares Sale 20 4.949300 USD | $0.01 ordinary shares Sale 22 4.949800 USD | $0.01 ordinary shares Sale 20 4.950000 USD | $0.01 ordinary shares Sale 13 4.950131 USD | $0.01 ordinary shares Sale 18 4.950644 USD | $0.01 ordinary shares Sale 13 4.950931 USD | $0.01 ordinary shares Sale 20 4.951000 USD | $0.01 ordinary shares Sale 4 4.952500 USD | $0.01 ordinary shares Sale 19 4.953374 USD | $0.01 ordinary shares Sale 21 4.955524 USD | $0.01 ordinary shares Sale 21 4.957824 USD | $0.01 ordinary shares Sale 33 4.958397 USD | $0.01 ordinary shares Sale 21 4.959524 USD | $0.01 ordinary shares Sale 8 4.961250 USD | $0.01 ordinary shares Sale 20 4.962100 USD | $0.01 ordinary shares Sale 20 4.962900 USD | $0.01 ordinary shares Sale 22 4.964945 USD | $0.01 ordinary shares Sale 29 4.969655 USD | $0.01 ordinary shares Sale 483 4.969797 USD | $0.01 ordinary shares Sale 13 4.976131 USD | $0.01 ordinary shares Sale 27 4.976530 USD | $0.01 ordinary shares Sale 28 4.979643 USD | $0.01 ordinary shares Sale 20 4.980300 USD | $0.01 ordinary shares Sale 20 4.983000 USD | $0.01 ordinary shares Sale 21 4.983624 USD | $0.01 ordinary shares Sale 20 4.983900 USD | $0.01 ordinary shares Sale 23 4.984865 USD | $0.01 ordinary shares Sale 20 4.985000 USD | $0.01 ordinary shares Sale 4 4.987500 USD | $0.01 ordinary shares Sale 25 4.987900 USD | $0.01 ordinary shares Sale 20 4.988500 USD | $0.01 ordinary shares Sale 196 4.989898 USD | $0.01 ordinary shares Sale 1 4.990000 USD | $0.01 ordinary shares Sale 40 4.999500 USD | $0.01 ordinary shares Sale 21 4.999524 USD | $0.01 ordinary shares Sale 42 4.999762 USD | $0.01 ordinary shares Sale 270 4.999889 USD | $0.01 ordinary shares Sale 99 4.999899 USD | $0.01 ordinary shares Sale 15 5.000033 USD | $0.01 ordinary shares Sale 69 5.003855 USD | $0.01 ordinary shares Sale 49 5.019296 USD | $0.01 ordinary shares Sale 53 5.024911 USD | $0.01 ordinary shares Sale 14 4.700000 USD |
(b) Cash-settled derivative transactions
Class of relevant security N/A | Product description e.g. CFD N/A | Nature of dealing e.g. opening/ closing a long/ short position, increasing/ reducing a long/ short position N/A | Number of reference securities (Note 6) N/A | Price per unit (Note 5) USD N/A |
(c) Stock-settled derivative transactions (including options)
(i) Writing, selling, purchasing or varying
Class of relevant security N/A | Product description e.g. call option N/A | Writing, purchasing, selling, varying etc. N/A | Number of securities to which option relates (Note 6) N/A | Exercise price per unit N/A | Type e.g. American, European etc. N/A | Expiry date N/A | Option money paid/ received per unit N/A |
(ii) Exercise
Class of relevant security N/A | Product description e.g. call option N/A | Exercising/ exercised against N/A | Number of securities N/A | Exercise price per unit (Note 5) N/A |
(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) | $0.01 ordinary shares Borrow Return of Borrow of 299,600 shares 4.25 USD | $0.01 ordinary shares Borrow Borrow of 282,263 shares 4.22 USD | $0.01 ordinary shares Borrow from PB Return of Borrow of 4,795 shares 4.22 USD | $0.01 ordinary shares Borrow from PB Return of Borrow of 1,148 shares 4.25 USD |
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"
(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.
(c) Attachments
Is a Supplemental Form 8 attached?
No
Date of disclosure 02/07/2026 | Contact name Kamil Dziedzic | Telephone number +353 86 168 4821 |
Public disclosures under Rule 8.3 of the Rules must be made to a Regulatory Information Service.
This information is provided by RNS, the news service of the London Stock Exchange. RNS is approved by the Financial Conduct Authority to act as a Primary Information Provider in the United Kingdom. Terms and conditions relating to the use and distribution of this information may apply. For further information, please contact rns@lseg.com or visit www.rns.com.RNS may use your IP address to confirm compliance with the terms and conditions, to analyse how you engage with the information contained in this communication, and to share such analysis on an anonymised basis with others as part of our commercial services. For further information about how RNS and the London Stock Exchange use the personal data you provide us, please see our Privacy Policy. END ITPUPUAPMUPQGUP