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Element List	Explanation
Introduction	Elm Company announces the decision of the Board of Directors to distribute interim cash dividend to shareholders for the Second Half of 2025.
Date of the board’s decision	2026-02-26 Corresponding to 1447-09-09
The Total amount distributed	SAR 350,372,205
Number of Shares Eligible for Dividends	77,860,490 shares
Dividend per share	SAR 4.5 per share
Percentage of Dividend to the Share Par Value (%)	45
Eligibility date	2026-03-04 Corresponding to 1447-09-15
Distribution Date	2026-03-16 Corresponding to 1447-09-27
The name of other official authorities and the details of their non-refusal to the recommendation or decision	N/A
Additional Information	The company urges its respected shareholders to update their banking information to ensure the deposit of the cash dividends directly into their accounts. In addition, we would like to draw the attention of the non-resident foreign investors that the cash dividend distribution which is transferred by the resident financial broker is subject to a withholding tax of 5% according to the provisions of Article (68) of the Income Tax Law and Article (63) of its Implementing Regulations. We are pleased to receive your inquiries by contacting our Investor Relations Department through the following channels: Phone: +966 11 250 3962 Email: ir@elm.sa

Elm Company announces the distribution of interim cash dividends to shareholders for the Second Half of 2025