ESPI 42/2024 Dividend advance payment for 2024

With reference to current reports No. 36/2024 and 37/2024, the Management Board of IMS S.A. (the ‘Company’) informs that on 20 November this year. The Extraordinary General Meeting of the Company adopted a resolution on the creation of the Company’s reserve capital for the purpose of paying an advance on the distribution of the Company’s net profit for the financial year 2024 and authorising the Management Board of the Company to dispose of the reserve capital for the purpose of paying an advance on the dividend.

The Company will pay an advance on dividend (‘Advance Dividend’) in the amount of PLN 5,615,053.76 (five million six hundred and fifteen thousand fifty-three zlotys and seventy-six cents), consisting of:

  • half of the net profit disclosed in the Company’s interim financial statements for the first half of 2024, i.e. the amount of PLN 3,314,808.79, and
  • the amount of PLN 2,300,244.97 coming from the reserve capital created from the Company’s profit from previous years or from the transfer to the reserve capital of a part of the reserve capital to the extent coming from the Company’s profit from previous years.

Pursuant to Articles 349 § 1 and 349 § 2 of the Companies Act, the amount of the Advance Payment was determined on the basis of the Company’s separate financial statements for the period from 1 January 2024 to 30 June 2024, which were audited by an independent auditor. and its amount will not exceed half of the profit made from the end of the financial year 2023 to 30 June 2024.

The amount of the advance for each of the Company’s 35,094,086 shares will be PLN 0.16 (sixteen cents).

The record date for determining entitlement to the Advance on Dividend is 3 December 2024 and the date for payment of the Advance on Dividend will be 6 December 2024.

The payment of the Advance on Dividend is in accordance with the dividend policy pursued in the IMS Group described in detail in ESPI report 8/2024 of 21.03.2024.


Legal basis:

Art. 17 (1) MAR – confidential information

Art. 349(4) CCC – announcement of dividend advance payment

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