On July 30, 2026, Elm Company's Board of Directors approved the distribution of interim cash dividends to shareholders for the First Half of 2026, with a total payout of SAR 389,866,145. The dividend amounts to SAR 5 per share, representing 50% of the share par value, covering 77,973,229 eligible shares. The eligibility date is set for August 4, 2026, with dividends to be distributed on August 16, 2026. Non-resident foreign investors are advised that cash dividends transferred via resident financial brokers are subject to a 5% withholding tax under Article (68) of the Income Tax Law.

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