RNS Number : 5077M Citadel Group 15 July 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

14 July 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

79,714

0.10

(2)   Cash-settled derivatives

0

0.00

0

0.00

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

158,000

0.21

56,100

0.07

Total

943,784

1.26

135,814

0.18

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

250

3.9700 USD

Common

Buy Transaction

2

4.0550 USD

Common

Buy Transaction

55

4.1300 USD

Common

Buy Transaction

200

4.1600 USD

Common

Buy Transaction

1,000

4.1955 USD

Common

Buy Transaction

5

4.2100 USD

Common

Buy Transaction

62

4.2200 USD

Common

Buy Transaction

240

4.2650 USD

Common

Buy Transaction

118

4.2675 USD

Common

Buy Transaction

50

4.3100 USD

Common

Buy Transaction

5,727

4.3289 USD

Common

Buy Transaction

167

4.3328 USD

Common

Buy Transaction

39

4.3651 USD

Common

Buy Transaction

1,060

4.3694 USD

Common

Buy Transaction

180

4.3800 USD

Common

Buy Transaction

206

4.3900 USD

Common

Buy Transaction

122

4.3909 USD

Common

Buy Transaction

300

4.3917 USD

Common

Buy Transaction

500

4.4000 USD

Common

Buy Transaction

1,674

4.4026 USD

Common

Buy Transaction

22,549

4.4064 USD

Common

Buy Transaction

50

4.4100 USD

Common

Buy Transaction

2,363

4.4124 USD

Common

Buy Transaction

1,125

4.4146 USD

Common

Buy Transaction

200

4.4200 USD

Common

Buy Transaction

400

4.4250 USD

Common

Buy Transaction

505

4.4300 USD

Common

Buy Transaction

3,252

4.4309 USD

Common

Buy Transaction

2

4.4400 USD

Common

Buy Transaction

1,100

4.4455 USD

Common

Buy Transaction

47

4.4519 USD

Common

Buy Transaction

1,014

4.4543 USD

Common

Buy Transaction

168

4.4621 USD

Common

Buy Transaction

3,011

4.4648 USD

Common

Buy Transaction

700

4.4686 USD

Common

Buy Transaction

2,290

4.4694 USD

Common

Buy Transaction

1

4.4700 USD

Common

Buy Transaction

2,930

4.4705 USD

Common

Buy Transaction

1,290

4.4706 USD

Common

Buy Transaction

1,888

4.4753 USD

Common

Buy Transaction

4

4.4825 USD

Common

Buy Transaction

104

4.4827 USD

Common

Buy Transaction

7,270

4.4872 USD

Common

Buy Transaction

2,748

4.4917 USD

Common

Buy Transaction

1,850

4.4929 USD

Common

Buy Transaction

300

4.4933 USD

Common

Buy Transaction

800

4.4950 USD

Common

Buy Transaction

300

4.4967 USD

Common

Buy Transaction

802

4.4992 USD

Common

Buy Transaction

1,612

4.5000 USD

Common

Buy Transaction

1,288

4.5010 USD

Common

Buy Transaction

334

4.5028 USD

Common

Buy Transaction

1,387

4.5076 USD

Common

Buy Transaction

309

4.5086 USD

Common

Buy Transaction

124

4.5100 USD

Common

Buy Transaction

5,274

4.5101 USD

Common

Buy Transaction

4,567

4.5101 USD

Common

Buy Transaction

761

4.5123 USD

Common

Buy Transaction

180

4.5126 USD

Common

Buy Transaction

206

4.5150 USD

Common

Buy Transaction

1,570

4.5154 USD

Common

Buy Transaction

2,289

4.5157 USD

Common

Buy Transaction

1,958

4.5200 USD

Common

Buy Transaction

175

4.5210 USD

Common

Buy Transaction

925

4.5254 USD

Common

Buy Transaction

1,434

4.5266 USD

Common

Buy Transaction

300

4.5267 USD

Common

Buy Transaction

214

4.5275 USD

Common

Buy Transaction

525

4.5281 USD

Common

Buy Transaction

850

4.5300 USD

Common

Buy Transaction

823

4.5303 USD

Common

Buy Transaction

450

4.5304 USD

Common

Buy Transaction

1,500

4.5307 USD

Common

Buy Transaction

1,071

4.5311 USD

Common

Buy Transaction

24

4.5312 USD

Common

Buy Transaction

802

4.5313 USD

Common

Buy Transaction

7

4.5314 USD

Common

Buy Transaction

300

4.5333 USD

Common

Buy Transaction

267

4.5335 USD

Common

Buy Transaction

1,100

4.5350 USD

Common

Buy Transaction

1,700

4.5360 USD

Common

Buy Transaction

706

4.5370 USD

Common

Buy Transaction

4

4.5375 USD

Common

Buy Transaction

1,368

4.5393 USD

Common

Buy Transaction

30,683

4.5400 USD

Common

Buy Transaction

3,553

4.5415 USD

Common

Buy Transaction

3,776

4.5417 USD

Common

Buy Transaction

300

4.5417 USD

Common

Buy Transaction

610

4.5446 USD

Common

Buy Transaction

1,270

4.5450 USD

Common

Buy Transaction

119

4.5450 USD

Common

Buy Transaction

51

4.5451 USD

Common

Buy Transaction

1,046

4.5500 USD

Common

Buy Transaction

452

4.5501 USD

Common

Buy Transaction

7,042

4.5526 USD

Common

Buy Transaction

23

4.5552 USD

Common

Buy Transaction

23

4.5600 USD

Common

Buy Transaction

262

4.5685 USD

Common

Buy Transaction

1,100

4.5800 USD

Common

Buy Transaction

25

4.5900 USD

Common

Buy Transaction

5,620

4.5400 USD

Common

Sell Transaction

75

4.1200 USD

Common

Sell Transaction

300

4.1396 USD

Common

Sell Transaction

39

4.1403 USD

Common

Sell Transaction

2,461

4.1403 USD

Common

Sell Transaction

192

4.1433 USD

Common

Sell Transaction

2

4.1700 USD

Common

Sell Transaction

104

4.1888 USD

Common

Sell Transaction

1,000

4.1955 USD

Common

Sell Transaction

771

4.2000 USD

Common

Sell Transaction

1,300

4.2092 USD

Common

Sell Transaction

7,000

4.2200 USD

Common

Sell Transaction

14,013

4.2500 USD

Common

Sell Transaction

100

4.2600 USD

Common

Sell Transaction

112

4.2602 USD

Common

Sell Transaction

106

4.2668 USD

Common

Sell Transaction

85

4.2700 USD

Common

Sell Transaction

185

4.2855 USD

Common

Sell Transaction

1

4.2900 USD

Common

Sell Transaction

2,933

4.3100 USD

Common

Sell Transaction

1

4.3200 USD

Common

Sell Transaction

100

4.3300 USD

Common

Sell Transaction

4,086

4.3368 USD

Common

Sell Transaction

505

4.3506 USD

Common

Sell Transaction

1,636

4.3653 USD

Common

Sell Transaction

314

4.3692 USD

Common

Sell Transaction

300

4.3700 USD

Common

Sell Transaction

125

4.3750 USD

Common

Sell Transaction

8,500

4.3780 USD

Common

Sell Transaction

377

4.3808 USD

Common

Sell Transaction

163

4.3858 USD

Common

Sell Transaction

200

4.3900 USD

Common

Sell Transaction

100

4.4050 USD

Common

Sell Transaction

907

4.4073 USD

Common

Sell Transaction

100

4.4100 USD

Common

Sell Transaction

2,423

4.4113 USD

Common

Sell Transaction

148

4.4154 USD

Common

Sell Transaction

9,600

4.4363 USD

Common

Sell Transaction

100

4.4386 USD

Common

Sell Transaction

500

4.4400 USD

Common

Sell Transaction

2,271

4.4510 USD

Common

Sell Transaction

1,905

4.4534 USD

Common

Sell Transaction

700

4.4543 USD

Common

Sell Transaction

49

4.4555 USD

Common

Sell Transaction

2,443

4.4612 USD

Common

Sell Transaction

2,892

4.4682 USD

Common

Sell Transaction

300

4.4700 USD

Common

Sell Transaction

1,900

4.4700 USD

Common

Sell Transaction

1,848

4.4731 USD

Common

Sell Transaction

1,702

4.4750 USD

Common

Sell Transaction

35,633

4.4800 USD

Common

Sell Transaction

500

4.4860 USD

Common

Sell Transaction

4,350

4.4875 USD

Common

Sell Transaction

700

4.4900 USD

Common

Sell Transaction

538

4.4901 USD

Common

Sell Transaction

1,100

4.4964 USD

Common

Sell Transaction

7,344

4.5000 USD

Common

Sell Transaction

449

4.5002 USD

Common

Sell Transaction

959

4.5006 USD

Common

Sell Transaction

1,115

4.5100 USD

Common

Sell Transaction

22

4.5182 USD

Common

Sell Transaction

4,449

4.5195 USD

Common

Sell Transaction

100

4.5200 USD

Common

Sell Transaction

2,300

4.5210 USD

Common

Sell Transaction

2,491

4.5287 USD

Common

Sell Transaction

527

4.5300 USD

Common

Sell Transaction

2,144

4.5344 USD

Common

Sell Transaction

2

4.5350 USD

Common

Sell Transaction

31

4.5352 USD

Common

Sell Transaction

11

4.5355 USD

Common

Sell Transaction

1,700

4.5360 USD

Common

Sell Transaction

17,296

4.5400 USD

Common

Sell Transaction

239

4.5487 USD

Common

Sell Transaction

144

4.5494 USD

Common

Sell Transaction

2,607

4.5500 USD

Common

Sell Transaction

1,085

4.5502 USD

Common

Sell Transaction

125

4.5520 USD

Common

Sell Transaction

200

4.5525 USD

Common

Sell Transaction

500

4.5530 USD

Common

Sell Transaction

300

4.5533 USD

Common

Sell Transaction

700

4.5536 USD

Common

Sell Transaction

742

4.5540 USD

Common

Sell Transaction

700

4.5543 USD

Common

Sell Transaction

1,400

4.5550 USD

Common

Sell Transaction

400

4.5600 USD

Common

Sell Transaction

200

4.5700 USD

Common

Sell Transaction

1,000

4.5750 USD

Common

Sell Transaction

11

4.5855 USD

Common

Sell Transaction

5,242

4.5872 USD

Ap29

(b)           Cash-settled derivative transactions

  • Class of

    relevant

    security

  • Product

    description

    e.g. CFD

  • Nature of dealing

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

  • Number of

    reference

    securities

    (Note 6)

  • Price

    per unit

    (Note 5)

(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

500

10.0000 USD

American

2026-11-20

0.3500 USD

Common

Call Option

Buy Transaction

100

5.0000 USD

American

2026-08-21

0.4000 USD

Common

Call Option

Buy Transaction

100

7.5000 USD

American

2027-02-19

0.8700 USD

Common

Call Option

Sell Transaction

1,500

5.0000 USD

American

2026-11-20

1.1500 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

15 July 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

Call Option

Purchased

100

7.5 USD

American

19/02/2027

Common

Put Option

Purchased

-100

2.5 USD

American

21/08/2026

Common

Call Option

Purchased

1,700

10.0 USD

American

21/08/2026

Common

Put Option

Purchased

-2,800

5.0 USD

American

21/08/2026

Common

Put Option

Purchased

-300

7.5 USD

American

19/02/2027

Common

Call Option

Purchased

50,500

20.0 USD

American

21/08/2026

Common

Put Option

Purchased

-900

2.5 USD

American

18/12/2026

Common

Call Option

Purchased

44,000

10.0 USD

American

18/12/2026

Common

Put Option

Purchased

-2,300

5.0 USD

American

20/11/2026

Common

Put Option

Purchased

-7,600

5.0 USD

American

17/07/2026

Common

Call Option

Purchased

200

17.5 USD

American

18/12/2026

Common

Call Option

Purchased

800

5.0 USD

American

17/07/2026

Common

Call Option

Purchased

0

2.5 USD

American

17/07/2026

Common

Call Option

Purchased

21,800

10.0 USD

American

20/11/2026

Common

Put Option

Purchased

-300

10.0 USD

American

18/12/2026

Common

Put Option

Purchased

-2,500

7.5 USD

American

18/12/2026

Common

Put Option

Purchased

-100

10.0 USD

American

21/08/2026

Common

Put Option

Purchased

-800

7.5 USD

American

21/08/2026

Common

Call Option

Sold

-400

5.0 USD

American

20/11/2026

Common

Call Option

Sold

-300

7.5 USD

American

21/08/2026

Common

Call Option

Sold

-3,900

5.0 USD

American

21/08/2026

Common

Put Option

Sold

36,000

2.5 USD

American

17/07/2026

Common

Call Option

Sold

-9,000

20.0 USD

American

18/12/2026

Common

Call Option

Sold

-500

10.0 USD

American

19/02/2027

Common

Call Option

Sold

-600

2.5 USD

American

18/12/2026

Common

Call Option

Sold

-5,100

5.0 USD

American

18/12/2026

Common

Call Option

Sold

-800

2.5 USD

American

19/02/2027

Common

Call Option

Sold

-3,000

7.5 USD

American

20/11/2026

Common

Put Option

Sold

2,900

5.0 USD

American

18/12/2026

Common

Call Option

Sold

-200

15.0 USD

American

18/12/2026

Common

Call Option

Sold

-3,100

5.0 USD

American

19/02/2027

Common

Call Option

Sold

-9,100

7.5 USD

American

18/12/2026

Common

Call Option

Sold

-2,400

2.5 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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