| Name | Relationship | Address | Signature | Signature date | CIK |
|---|---|---|---|---|---|
| Cho Paul Won Jae | Co-Chief Accounting Officer | C/O ARES SME OPPORTUNITIES LP, 245 PARK AVENUE, NEW YORK | /s/ Ian Fitzgerald, Attorney-in-Fact | 16 Dec 2025 | 0002010972 |
No securities are beneficially owned.
Exhibit 24 - Power of Attorney