Company Disclosures

Odfjell Drilling Ltd – Ruling from Gulating Court of Appeal

Published 17.04.2026

Reference is made to Note 11 of Odfjell Drilling Ltd’s report for the fourth
quarter of 2025 and further to Note 27 in its Annual Report 2024, which detail
an adverse administrative tax ruling by Norwegian Tax Authorities dated 21
December 2022.

On 17 April 2026, the Gulating Court of Appeal issued a verdict in favour of
Odfjell Offshore Ltd. The Norwegian Tax Authority may appeal the ruling within
one month, after which a ruling on whether the application to appeal is granted
would be expected in around six to eight weeks.

For further queries, please contact:

James Crothers, Investor Relations Officer
+44 (0) 7495 067 684
jchu@odfjelldrilling.com

London, United Kingdom
17 April 2026
Odfjell Drilling Ltd

This information is subject to the disclosure requirements pursuant to Section
5-12 of the Norwegian Securities Trading Act.

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