MAG NET HOLDINGS,INC.

<h3 class="smt_head2">3 [Dividend Policy]</h3>The Company regards returning profits to shareholders as an important management policy. However, due to recent poor business performance that resulted in a net debt position at the end of the current fiscal year, we have decided to prioritize improving our financial condition. We regret to inform you that we will not pay a dividend for this fiscal year.Under Article 454, Paragraph 5 of the Companies Act, the Company is authorized to pay interim dividends by board resolution. Our basic policy is to distribute dividends twice annually: an interim dividend with a record date of September 30 (by board resolution) and a year-end dividend with a record date of March 31 (by shareholder resolution).

We position returning profits to shareholders as an important management policy. Our basic policy is to pay dividends twice a year: an interim dividend and a year-end dividend. The interim dividend is decided by the Board of Directors with a record date of September 30, and the year-end dividend is decided by the General Meeting of Shareholders with a record date of March 31.

MAG NET HOLDINGS,INC. (E02687) Dividends

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