Article 26：

If the Company has earnings for the year, it shall allocate 4% to 5% of the profits as employee compensation (including basic-level employees) and director compensation. The total amount for directors shall not exceed 2%. However, if the Company still has accumulated losses, the amount required to cover such losses shall be reserved in advance. Of the aforementioned employee compensation amount, 0.2% shall be allocated specifically for basic-level employees. Employee compensation may be distributed in the form of stock or cash, and the recipients may include employees of the Company’s subsidiaries who meet the eligibility criteria established by the Board of Directors or its designees.

Article 26-1：

If the Company has surplus upon final settlement of accounts for the year, such surplus shall first be used to pay taxes and to offset accumulated losses. A statutory legal reserve of 10% shall then be set aside, followed by any special reserve required by applicable laws or regulations or reversed from previous appropriations. The remaining amount, together with undistributed earnings at the beginning of the period, shall constitute distributable earnings. In accordance with the dividend policy set forth in Article 26-2 of these Articles, the Board of Directors shall prepare a proposal for distribution of earnings and submit it to the shareholders’ meeting for approval.

Article 26-2：

The Company operates in a highly competitive and rapidly changing industry and is currently in a growth stage. Dividend distributions shall take into consideration future operational funding needs, financial structure, and shareholders’ interests. The allocation ratio between cash dividends and stock dividends shall be appropriately determined based on these factors.