When the Company’s annual final accounts show a surplus, the taxes and dues to be paid and the accumulated losses to be covered shall be reserved first. Thereafter, 10% of the remaining surplus shall be allocated as legal reserve. Nevertheless,where such legal reserve amounts to the total paid-in capital, this provision shall not apply. The remaining amount shall then be allocated or reversed as a special reserve in accordance with legal requirements. Any remaining balance, together with undistributed earnings, shall be used by the Board of Directors to draft a profit distribution proposal, which shall be submitted to the Shareholders' Meeting for approval to distribute dividends and bonuses to shareholders.

When the Company has no earnings at the end of a fiscal year, it shall not distribute dividends or bonuses to shareholders..

Taking into account the environment in which the Company operates and its growth stage, the Company adopts a residual dividend policy. To meet future capital requirements and long-term financial planning while balancing shareholder interests, the Company shall distribute dividends and bonuses to shareholders from the distributable earnings after retaining an appropriate amount for relevant operational needs. Dividends and bonuses to shareholders may be distributed in the form of cash or stock, provided that the cash dividend ratio shall not be less than ten percent (10%) of the total dividends distributed.When the Company distributes dividends and bonuses, or distributes all or part of the legal reserve (limited to the portion exceeding twenty-five percent (25%) of the paid-in capital) and capital reserve in compliance with the Company Act by issuing new shares, such distribution shall be handled in accordance with Article 240 of the Company Act and submitted to the shareholders' meeting for resolution prior to distribution. When such distribution is made in cash, the Board of Directors is authorized to approve it with the presence of at least two-thirds (2/3) of the directors and the consent of a majority of the directors present, and subsequently report it to the shareholders' meeting.