The dividend policy pursued by the IMS Group provides for annual sharing of profits with Shareholders, while the level of transfer of funds to Shareholders will depend on the acquisition projects conducted by the Issuer and other planned expenses. At the same time, starting with the dividend for 2024, the Issuer has made changes to its dividend policy aimed at expanding the possible tools for distributing profits directly to Shareholders, i.e. the Management Board’s intention is for the Company to:

• pay a dividend annually, either in one instalment or at half-yearly intervals with an interim dividend

and

• to buy back equity shares, including in the form of an invitation to submit offers to sell the Issuer’s shares (buyback with a dividend character at a price significantly higher than the current stock exchange rate) and/or buy back of equity shares at market price during stock exchange sessions.

The catalogue of tools for transferring funds to the Issuer’s Shareholders is being expanded based on the analysis of the Issuer’s share price by the Management Board, which believes that the shares are undervalued and that their possible buyback would be beneficial for the Shareholders.

IMS S.A. has consistently paid dividends since its first year of operation on the public market. 

• Dividend yield = dividend in groszy per share / market price of 1 share (closing price on the day of the resolution by the Ordinary General Meeting concerning the payment of dividends)