According to Article 20 of the company’s Articles of Incorporation:

The company’s dividend policy is established by the Board of Directors based on operational plans, investment plans, capital budgets, and changes in internal and external environments. The company is currently in a growth phase and needs to retain earnings to support operational growth. Therefore, the company adopts a residual dividend policy at this stage, considering a balance in dividends, and plans appropriate dividend distributions. Cash dividends shall not be less than 10% of the total dividends.

In the event of annual profits, the company shall first pay taxes, cover previous losses (including adjustments to undistributed earnings), and then allocate 10% of the remaining amount to legal reserve. If the legal reserve has reached the total capital amount, this requirement does not apply. The remaining amount shall be allocated or reversed according to laws and regulations into special reserve. Any remaining balance, together with accumulated undistributed earnings, will be proposed by the Board of Directors for dividend distribution and submitted to the shareholders’ meeting for resolution on the distribution of dividends to shareholders.