Data Processing Agreement

This Data Processing Agreement ("DPA") forms part of the Terms of Use (or other similarly titled written or electronic agreement addressing the same subject matter) ("Agreement") between Client (as defined in the Agreement) and KIMCC INC. under which the Processor provides the Controller with the software and services (the "Services"). The Controller and the Processor are individually referred to as a "Party" and collectively as the "Parties".

The Parties seek to implement this DPA to comply with the requirements of EU GDPR in relation to Processor's processing of Personal Data as part of its obligations under the Agreement. This DPA shall apply to Processor's processing of Personal Data, provided by the Controller as part of Processor's obligations under the Agreement. Except as modified below, the terms of the Agreement shall remain in full force and effect.

Section 1 — Definitions

Terms not otherwise defined herein shall have the meaning given to them in the EU GDPR or the Agreement. The following terms shall have the corresponding meanings assigned to them below:

• "Data Transfer" means a transfer of the Personal Data from the Controller to the Processor, or between two establishments of the Processor, or with a Sub-processor by the Processor.

• "EU GDPR" means the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (General Data Protection Regulation).

• "Standard Contractual Clauses" means the contractual clauses attached hereto as Schedule 1 pursuant to the European Commission's Implementing Decision (EU) 2021/914 of 4 June 2021 on Standard Contractual Clauses for the transfer of Personal Data to processors established in third countries which do not ensure an adequate level of data protection.

• "Controller" means the natural or legal person, public authority, agency, or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data.

• "Processor" means a natural or legal person, public authority, agency, or other body which processes personal data on behalf of the controller.

• "Sub-processor" means a processor/sub-contractor appointed by the Processor for the provision of all or parts of the Services and processes the Personal Data as provided by the Controller.

Section 2 — Purpose of this Agreement

This DPA sets out various obligations of the Processor in relation to the Processing of Personal Data and shall be limited to the Processor's obligations under the Agreement. If there is a conflict between the provisions of the Agreement and this DPA, the provisions of this DPA shall prevail.

Sections 3 – 5 — Categories, Purpose & Duration of Processing

The Controller authorizes the Processor to process the Personal Data to the extent determined and regulated by the Controller. The current nature of the Personal Data is specified in Annex I to Schedule 1 to this DPA.

The objective of Processing of Personal Data by the Processor shall be limited to the Processor's provision of the Services to the Controller and/or its Client, pursuant to the Agreement.

The Processor will Process Personal Data for the duration of the Agreement, unless otherwise agreed upon in writing by the Controller.

Section 6 — Data Controller's Obligations

The Data Controller shall warrant that it has all necessary rights to provide the Personal Data to the Data Processor for the Processing to be performed in relation to the agreed services. To the extent required by Data Privacy Laws, Data Controller is responsible for ensuring that it provides such Personal Data to Data Processor based on an appropriate legal basis allowing lawful processing activities, including any necessary Data Subject consents to this Processing are obtained, and for ensuring that a record of such consents is maintained. Should such consent be revoked by the Data Subject, the Data Controller is responsible for communicating the fact of such revocation to the Data Processor.

The Data Controller shall provide all natural persons from whom it collects Personal Data with the relevant privacy notice.

The Data Controller shall request the Data Processor to purge Personal Data when required by the Data Controller or any Data Subject from whom it collects Personal Data unless the Data Processor is otherwise required to retain the Personal Data by applicable law.

The Data Controller shall immediately advise the Data Processor in writing if it receives or learns of any:

• Complaint or allegation indicating a violation of Data Privacy Laws regarding Personal Data;
• Request from one or more individuals seeking to access, correct, or delete Personal Data;
• Inquiry or complaint from one or more individuals relating to the collection, processing, use, or transfer of Personal Data;
• Any regulatory request, search warrant, or other legal, regulatory, administrative, or governmental process seeking Personal Data.

Section 7 — Data Processor's Obligations

The Processor will follow written and documented instructions received, including email, from the Controller, its affiliate, agents, or personnel, with respect to the Processing of Personal Data (each, an "Instruction").

The Processing described in the Agreement and the relating documentation shall be considered as Instruction from the Controller.

At the Data Controller's request, the Data Processor will provide reasonable assistance to the Data Controller in responding to/complying with requests/directions by Data Subject in exercising their rights or of the applicable regulatory authorities regarding Data Processor's Processing of Personal Data.

The Processor shall provide reasonable technical and organizational assistance to the Controller in fulfilling the Controller's obligations to obtain consent and/or provide notice to Data Subjects, where such assistance is necessary due to the nature of the processing and the information available to the Processor.

Where shared Personal Data is transferred outside the Data Processor's territorial boundaries, the transferor shall ensure that the recipient of such data is under contractual obligations to protect such Personal Data to the same or higher standards as those imposed under this Addendum and the Data Protection Laws.

The Processor shall inform the Controller if, in its opinion, a processing instruction infringes applicable legislation or regulation.

As a Data Processor, taking into account the nature of the processing and the information available to the Data Processor, the Data Processor shall assist the data controller in conducting any necessary Data Protection Impact Assessments (DPIAs), as required under GDPR.

Section 8 — Data Secrecy

To Process the Personal Data, the Processor will use personnel who are informed of the confidential nature of the Personal Data and perform the Services in accordance with the Agreement.

The Processor will regularly train individuals having access to Personal Data in data security and data privacy in accordance with accepted industry practice and shall ensure that all the Personal Data is kept strictly confidential.

The Processor will maintain appropriate technical and organizational measures for protection of the security, confidentiality, and integrity of the Personal Data as per the specifications as per the standards mutually agreed in writing by the Parties.

Section 9 — Audit Rights

Upon Controller's reasonable request, the Processor will make available to the Controller information as is reasonably necessary to demonstrate Processor's compliance with its obligations under the EU GDPR or other applicable laws in respect of its Processing of the Personal Data.

Controller audits shall be limited to no more than once annually and conducted during normal business hours with at least thirty (30) days' prior written notice. Processor may satisfy audit obligations through the provision of independent third-party audit reports, certifications, penetration test summaries, or similar documentation. On-site audits shall only be permitted where such documentation is reasonably insufficient to verify compliance.

The Controller shall bear the expense of such an audit.

Section 10 — Mechanism of Data Transfers

Any Data Transfer for the purpose of Processing by the Processor in a country outside the European Economic Area (the "EEA") shall only take place in compliance as detailed in Schedule 1 to the DPA. Where such model clauses have not been executed at the same time as this DPA, the Processor shall not unduly withhold the execution of such template model clauses, where the transfer of Personal Data outside of the EEA is required for the performance of the Agreement.

Section 11 — Sub-processors

The Controller acknowledges and agrees that the Processor may engage third-party Sub-processor(s) in connection with the performance of the Services, provided such Sub-processor(s) take technical and organizational measures to ensure confidentiality of Personal Data shared with them. The current Sub-processors engaged by the Processor and approved by the Controller are listed in Annex III of Schedule 1 hereto. The Processor shall notify the Controller at least thirty (30) calendar days in advance of any intended changes or additions to its Sub-processors listed in Annex III. In accordance with Article 28(4) of the GDPR, the Processor shall remain liable to Controller for any failure on behalf of a Sub-processor to fulfil its data protection obligations under the DPA in connection with the performance of the Services.

If the Controller has a concern that the Sub-processor(s) Processing of Personal Data is reasonably likely to cause the Controller to breach its data protection obligations under the GDPR, the Controller may object to Processor's use of such Sub-processor and the Processor and Controller shall confer in good faith to address such concern.

Section 12 — Personal Data Breach Notification

The Processor shall maintain defined procedures in case of a Personal Data Breach (as defined under the GDPR) and shall notify the Controller without undue delay and, where feasible, within seventy-two (72) hours after becoming aware of a confirmed Personal Data Breach, unless such Data Breach is unlikely to result in a risk to the rights and freedoms of natural persons.

The Processor shall provide the Controller with all reasonable assistance to comply with the notification of Personal Data Breach to Supervisory Authority and/or the Data Subject, to identify the cause of such Data Breach and take such commercially reasonable steps as reasonably required to mitigate and remedy such Data Breach.

No Acknowledgement of Fault by Processor. Processor's notification of or response to a Personal Data Breach under this DPA will not be construed as an acknowledgement by Processor of any fault or liability with respect to the data incident.

Section 13 — Return and Deletion of Personal Data

The Processor shall, at least thirty (30) days from the end of the Agreement or cessation of the Processor's Services under the Agreement, whichever occurs earlier, return to the Controller all the Personal Data, or if the Controller so instructs, the Processor shall have the Personal Data deleted. The Processor shall return such Personal Data in a commonly used format or in the current format in which it was stored at the discretion of the Controller, as soon as reasonably practicable following receipt of Controller's notification.

In any case, the Processor shall delete Personal Data including all copies of it as soon as reasonably practicable following the end of the Agreement.

Section 14 — Technical and Organizational Measures

Having regard to the state of technological development and the cost of implementing any measures, the Processor will take appropriate technical and organizational measures against the unauthorized or unlawful processing of Personal Data and against the accidental loss or destruction of, or damage to, Personal Data to ensure a level of security appropriate to: (a) the harm that might result from unauthorized or unlawful processing or accidental loss, destruction or damage; and (b) the nature of the data to be protected, including the measures stated in Annex II of Schedule 1.

Schedule 1

Annexes to the Data Processing Agreement

Annex I — List of Parties & Description of Transfer

A. List of Parties

Data Exporter · Controller

Client

As set forth in the relevant Master Service Agreement.

Activities: Recipient of the Services provided by KIMCC INC. in accordance with the Agreement.

Data Importer · Processor

KIMCC INC.

838 Walker Rd., Suite 21-2, Dover, Delaware, 19904, County of Kent

Contact: Sachin Jaiswal, CEO — security@kim.cc

Activities: Provision of the Services to the Client in accordance with the Agreement.

B. Description of Transfer

Data Subjects

Client's authorized users of the Services.

Categories of Personal Data

Name, Address, Date of Birth, Age, Education, Email, Gender, Image, Job, Language, Phone, Related Person, Related URL, User ID, Username.

Sensitive Data

KIMCC INC. does not intentionally collect or process special categories of personal data unless explicitly provided by the Client.

Frequency of Transfer

Continuous basis.

Nature of Processing

Processing of Client and end-user data necessary for providing, maintaining, securing, and improving the Services under the Agreement.

Purpose

To facilitate the performance of the Services as described in the Agreement and accompanying order forms.

Retention Period

As described in the Agreement, Addendum, and accompanying order forms.

Competent Supervisory Authority

As determined by application of Clause 13 of the EU SCCs.

Annex II — Technical and Organisational Measures

Security Management System

• Organization. KIMCC INC. designates qualified security personnel whose responsibilities include development, implementation, and ongoing maintenance of the Information Security Program.

• Policies. Management reviews and supports all security related policies to ensure the security, availability, integrity and confidentiality of Client Personal Data. These policies are updated at least once annually.

• Assessments. KIMCC INC. conducts periodic vulnerability assessments and penetration testing (VAPT) through qualified independent third parties at least annually or after significant infrastructure changes.

• Risk Treatment. KIMCC INC. maintains a formal and effective risk treatment program that includes penetration testing, vulnerability management and patch management to identify and protect against potential threats to the security, integrity or confidentiality of Client Personal Data.

• Vendor Management. KIMCC INC. maintains an effective vendor management program.

• Incident Management. KIMCC INC. reviews security incidents regularly, including effective determination of root cause and corrective action.

• Standards. KIMCC INC. has implemented security controls aligned with ISO/IEC 27001:2022 standards. KIMCC INC. is currently undergoing SOC 2 Type II and ISO/IEC 27001:2022 certification audits, with expected completion by 19th June 2026. Upon issuance, certification reports and/or summaries will be made available to the Controller upon written request, subject to confidentiality obligations. The most recent Vulnerability Assessment and Penetration Test (VAPT) was completed on 24th March 2026 with no critical or high-severity findings outstanding.

Personnel Security

KIMCC INC. personnel are required to conduct themselves in a manner consistent with the company's guidelines regarding confidentiality, business ethics, appropriate usage, and professional standards. KIMCC INC. conducts reasonably appropriate background checks on any employees who will have access to client data under this Agreement, including in relation to employment history and criminal records, to the extent legally permissible and in accordance with applicable local labor law, customary practice and statutory regulations.

Personnel are required to execute a confidentiality agreement in writing at the time of hire and to protect Client Personal Data at all times. Personnel must acknowledge receipt of, and compliance with, KIMCC INC.'s confidentiality, privacy and security policies. Personnel are provided with privacy and security training on how to implement and comply with the Information Security Program. Personnel handling Client Personal Data are required to complete additional requirements appropriate to their role. KIMCC INC.'s personnel will not process Client Personal Data without authorization.

Access Controls

• Access Management. KIMCC INC. maintains a formal access management process for the request, review, approval and provisioning of all personnel with access to Client Personal Data to limit access to properly authorized persons having a need for such access. Access reviews are conducted periodically.

• Infrastructure Security Personnel. KIMCC INC. has, and maintains, a security policy for its personnel, and requires security training as part of the training package. Infrastructure security personnel are responsible for the ongoing monitoring of security infrastructure, the review of the Services, and for responding to security incidents.

• Access Control and Privilege Management. Administrators and end users must authenticate themselves via a Multi-Factor authentication system or via a single sign-on system in order to use the Services.

• Internal Data Access Policy.KIMCC INC.'s internal data access processes and policies are designed to protect against unauthorized access, use, disclosure, alteration or destruction of Client Personal Data. Systems are designed to only allow authorized persons to access data based on principles of "least privileged" and "need to know." KIMCC INC. requires the use of unique user IDs, strong passwords, two-factor authentication and carefully monitored access lists. Password policies follow industry standard practices including password complexity, expiry, lockout, and restrictions on reuse.

Data Center and Network Security

• Infrastructure. KIMCC INC. uses AWS as its data center provider.

• Resiliency. Multi Availability Zones are enabled on AWS and KIMCC INC. conducts Backup Restoration Testing on a regular basis to ensure resiliency.

• Server Operating Systems. Servers are customized for the application environment and hardened for security. KIMCC INC. employs a code review process to increase the security of the code used to provide the Services.

• Disaster Recovery. KIMCC INC. replicates data over multiple systems to help protect against accidental destruction or loss. Disaster recovery programs are designed, planned, and regularly tested.

• Security Logs. Systems have logging enabled to support security audits, and monitor and detect actual and attempted attacks or intrusions.

• Vulnerability Management. KIMCC INC. performs regular vulnerability scans on all infrastructure components. Vulnerabilities are remediated on a risk basis, with Critical, High and Medium security patches installed as soon as commercially possible.

Networks, Transmission & Encryption

• Data Transmission. Transmissions on the production environment are transmitted via Internet standard protocols.

• External Attack Surface. AWS Security Groups (virtual firewalls) are in place for the production environment.

• Incident Response. KIMCC INC. maintains incident management policies and procedures, including detailed security incident escalation procedures. Security personnel react promptly to suspected or known incidents, mitigate harmful effects, and document outcomes.

• Encryption Technologies. KIMCC INC. makes HTTPS encryption (also referred to as SSL or TLS) available for data in transit.

Data Storage, Isolation & Destruction

KIMCC INC. stores data in a multi-tenant environment on AWS servers. Data, the Services database and file system architecture are replicated between multiple availability zones on AWS. KIMCC INC. logically isolates the data of different customers. A central authentication system is used across all Services to increase uniform security of data. KIMCC INC. ensures secure disposal of Client Data through the use of a series of data destruction processes.

Annex III — List of Sub-processors

The Controller has authorized the use of the following sub-processors: