If the Company has profits in its annual financial statements, taxes should first be paid, followed by the compensation of accumulated losses from previous years. Then, 10% should be allocated to the legal reserve, but this requirement does not apply if the legal reserve has reached the Company’s paid-in capital. The Company shall also allocate or reverse special reserves as required by laws or competent authorities. Any remaining profit, together with any accumulated undistributed earnings from previous years, will be proposed by the Board of Directors for distribution.

In accordance with the provisions of Article 240, Paragraph 5 and Article 241 of the Company Act, the Board of Directors shall decide the distribution of dividends and bonuses, or the distribution of legal reserves and capital reserves in cash, with the approval of at least two-thirds of the attending directors and a majority of the attending directors, and then report to the shareholders’ meeting. When distribution is made through the issuance of new shares, it shall be proposed for resolution at the shareholders’ meeting before distribution.

The Company may distribute shareholder dividends in the form of cash or stock. The amount of dividends shall be no less than 10% of the distributable earnings for the year, and the cash dividend proportion shall be no less than 10% of the total shareholder dividends.

The Company is currently in a growth stage. The type and proportion of earnings distribution may be adjusted by the Board of Directors based on the Company’s future capital needs and long-term operational plans. The Board of Directors shall propose a distribution plan, taking into account the current operational status, shareholders’ interests, the balance between dividend policy, and capital requirements.