Element List	Explanation
Introduction	Academy of Learning Company announces the decision of the Board of Directors to distribute cash dividends to shareholders SAR 13,500,000 for the first half of the fiscal year ending on 30 June 2026 .
Date of the board’s decision	2026-02-08 Corresponding to 1447-08-20
The Total amount distributed	SAR 13,500,000
Number of Shares Eligible for Dividends	135,000,000 Shares
Dividend per share	SAR 0.1 (10 Halala)
Percentage of Dividend to the Share Par Value (%)	10
Eligibility date	2026-04-16 Corresponding to 1447-10-28
Distribution Date	2026-04-28 Corresponding to 1447-11-11
The name of other official authorities and the details of their non-refusal to the recommendation or decision	Does not apply
Additional Information	We would like to draw the attention to non-resident foreign investors that cash dividends transferred through the resident financial intermediary are subject, upon transfer or upon credit to his account, to a withholding tax of 5% in accordance with Article (68) of the Tax Law and Article (63) of its Implementing Regulations.