Dividends

Dividends Policy

The COSEL Group recognizes the continuous enhancement of corporate value over the medium to long term and the enrichment of shareholder returns as key management policies.
Regarding future profit distribution, while maintaining a sound financial structure and securing internal reserves for future business expansion, we will consider business performance, financial condition, and future cash flow. Based on this, we will adopt a basic policy of continuous and stable dividend payments under a progressive dividend policy with a minimum DOE of 4.5%.

The COSEL Group’s basic policy is to distribute dividends of surplus twice a year, consisting of an interim dividend and a year-end dividend.
In accordance with Article 459, Paragraph 1 of the Companies Act, the Company’s Articles of Incorporation stipulate that dividends of surplus and other distributions may be determined by a resolution of the Board of Directors. The Articles also provide that the record date for the year-end dividend shall be May 20 of each year, and that for the interim dividend shall be November 20 of each year.