The dividend policy followed in the IMS Group states that at least 75% of the Group’s annual net profit attributed to the shareholders of the parent company is allocated for distribution among the Shareholders. At the same time Starting with the dividend for 2024, the Company will pay an advance dividend each year. The advance payment will be made in November or December of the financial year to which the dividend relates, and the balance of the dividend amount will be paid in May or June of the following calendar year, following the approval of the financial statements for the financial year to which the dividend relates.

Consistently, since the first year the company went public, IMS S.A. has been paying out dividends.

• dividend rate = dividend in grosz per share / market price of 1 share (the closing price on the date of adopting by the Ordinary General Meeting of the resolution regarding the payment of dividend)