Xiamen Yan Palace Bird's Nest Industry Co., Ltd. (Yan Palace) has declared a final ordinary dividend of RMB 2.66 per 10 shares (equivalent to RMB 0.266 per share) for the financial year ended 31 December 2025, according to the company’s updated announcement released on 17 April 2026.

Shareholders are scheduled to vote on the distribution at the annual general meeting on 11 May 2026. Key timetable dates include an ex-dividend date of 14 May 2026, a transfer-books closure from 18 May to 21 May 2026, a record date of 21 May 2026, and a payment date of 05 June 2026. The dividend will be distributed in Hong Kong dollars; the exchange rate and HKD amount will be confirmed closer to the payment date. Tricor Investor Services Limited will manage share-registration matters in Hong Kong.

The update mainly clarifies withholding-tax arrangements for non-resident shareholders: 1. Non-resident enterprise shareholders are subject to 10% PRC withholding tax. 2. Non-resident individual shareholders: • 10% for Hong Kong, Macau and other jurisdictions whose tax treaties with the PRC prescribe a 10% rate. • 10% applied initially where treaty rates are below 10%; eligible investors may later reclaim any excess with supporting documentation. • 20% for jurisdictions with a 20% treaty rate or no treaty in place.

Yan Palace advises shareholders to seek professional advice regarding their specific tax situations and to refer to the company’s circular dated 17 April 2026 for full details.