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Element List	Explanation
Introduction	Saudi Manpower Solutions Company (SMASCO) announces Board of Director resolution to distribute cash dividends to Shareholders for the first half of 2025.
Date of the board’s decision	2025-08-18 Corresponding to 1447-02-24
The Total amount distributed	48 million SAR.
Number of Shares Eligible for Dividends	400 million shares.
Dividend per share	0.12 SAR
Percentage of Dividend to the Share Par Value (%)	12
Eligibility date	2025-08-24 Corresponding to 1447-03-01
Distribution Date	2025-09-07 Corresponding to 1447-03-15
The name of other official authorities and the details of their non-refusal to the recommendation or decision	NA
Additional Information	The eligibility of Cash dividend will be to Shareholders who own the company shares on Sunday, (01 Rabi' al-Awwal 1447H, corresponding to: 24 August 2025G), and enrolled in the Company's register at Securities Depository Center Company (Edaa) by the end of the second trading day following the eligibility date. The company reminds its valued shareholders to update their data and ensure that their bank account numbers are linked to their trading portfolios to ensure deposit of their profits. The company would like to draw the attention of non-resident investors, the dividends paid by the Company are subject to a withholding tax of 5% upon transfer to non-resident investors or credited to their bank accounts according to the provisions of Article (68) of the Income Tax Law and Article (63) of its Implementing Regulations. Accordingly, the company emphasize to non-resident investors who have tax exemptions on dividends issued by the Zakat, Tax and Customs Authority, to contact the company within 3 three calendar days from the eligibility date and to provide the company with documents supporting tax exemption. For inquiries, please contact us at investor.relations@smasco.com

Saudi Manpower Solutions Co. announces the board of director’s decision to distribute cash dividends for first half results of 2025.