Company: FOF
Filing Date: 2025-09-05
Form Type: N-CSRS
Source: 0001193125-25-196847
Chunk: 6

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-09-05
Form: N-CSRS
Chunk 6
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 0.95 | % |     |   0.95 | % |

See accompanying notes to financial statements. 17

Cohen & Steers Closed-EndOpportunity Fund, Inc. FINANCIAL HIGHLIGHTS (Unaudited)—(Continued)

|                                                               |     | 2024 |       For the 
           Six 
  Months Ended 
 June 30, 2025 |      |     | 2023 | For the Year Ended December 31, |   |     | 2022 |      |   |     | 2021 |      |   |     | 2020 |      |   |     |      |   |
|:--------------------------------------------------------------|:----|:-----|--------------:|:-----|:----|:-----|--------------------------------:|:--|:----|:-----|-----:|:--|:----|:-----|-----:|:--|:----|:-----|-----:|:--|:----|-----:|:--|
| Net investment income (loss) (before expense reduction)(b)(f) |     |      |          2.56 | %(g) |     |      |                            2.65 | % |     |      | 3.64 | % |     |      | 4.09 | % |     |      | 2.31 | % |     | 2.63 | % |
| Net investment income (loss) (net of expense reduction)(b)(f) |     |      |          2.56 | %(g) |     |      |                            2.65 | % |     |      | 3.64 | % |     |      | 4.09 | % |     |      | 2.31 | % |     | 2.64 | % |
| Portfolio turnover rate                                       |     |      |            22 | %(e) |     |      |                              30 | % |     |      |   36 | % |     |      |   52 | % |     |      |   60 | % |     |   54 | % |

| (a) | Calculation based on average shares outstanding. |

| (b) | Net investment income (loss) is affected by the timing of distributions of the underlying funds in 
 which the Fund invests.                                                                            |

| (c) | Amount is less than $0.005. |

| (