Amendment to Business Combination Agreement

Inflection Point Acquisition Corp. V (IPEX) and GOWell Technology Limited have entered into a Second Amendment to their Business Combination Agreement. Key changes include a revised earnout structure for 2026 EBITDA, allowing partial earning at 80% achievement. Additionally, the cap on SPAC Transaction Expenses has been increased from $8,000,000 to $9,000,000, with certain specified expenses carved out from this cap. The amendment also adds a new Schedule 11.3 to the agreement, detailing specific advisory fees.