Xiamen Yan Palace Bird’s Nest Industry Co., Ltd. (Yan Palace) has updated its interim dividend declaration for the six months ended 30 June 2026, according to an announcement filed with the Hong Kong Stock Exchange on 3 September 2026.

Key terms of the distribution are as follows:

• Dividend size: RMB 2.17 per 10 shares, classified as an ordinary interim dividend for the 2026 financial year ending 31 December 2026. • Hong Kong register payout: HKD 2.50845 per 10 shares, based on an exchange rate of RMB 1 = HKD 1.15597. • Ex-dividend date: 7 September 2026. • Latest time to lodge share transfers: 8 September 2026 at 16:30 (Hong Kong time). • Book-closure period: 9–10 September 2026. • Record date: 10 September 2026. • Payment date: 24 September 2026.

Tax treatment:

1. Non-resident enterprise shareholders are subject to a 10% withholding tax. 2. Individual non-resident shareholders face withholding rates aligned with applicable tax treaties: – 10% for Hong Kong, Macau and jurisdictions with a 10% treaty rate; – 10% initially for jurisdictions with treaty rates below 10%, with post-payment reclaim available; – 20% for jurisdictions with a 20% treaty rate or no treaty in place.

Shareholders should consult professional advisers regarding their specific tax positions. Tricor Investor Services Limited will handle share registration matters at its Hong Kong office.

The update revises the stated default currency and exchange rate but leaves the payout amount unchanged, reinforcing Yan Palace’s commitment to shareholder returns midway through the 2026 financial year.