If the company shows a profit in its annual final accounts, it shall first pay income taxes according to law, offset losses from previous years, and set aside 10% of the remaining balance as a legal reserve. A special reserve shall also be set aside or reversed in accordance with applicable laws and regulations. Any remaining balance, combined with accumulated undistributed earnings from prior years, shall be formulated as an earnings distribution proposal by the Board of Directors and submitted to the Shareholders' Meeting for approval.

To accommodate the overall market environment, align with long-term financial planning, and ensure sustainable business growth, the company’s dividend distribution rules are as follows:

• Distribution Ratio: Based on future capital requirements and budget planning, no less than 10% of distributable earnings shall be allocated as shareholder dividends annually.
• Payment Methods: Dividends may be distributed in the form of cash or stock, with cash dividends accounting for no less than 10% of the total dividend distribution.
• Special Provision: In the event of significant capital expenditure requirements, all shareholder dividends may be distributed entirely in the form of stock dividends.