Xiamen Yan Palace Bird's Nest Industry Co., Ltd. (Yan Palace) has released an updated announcement on its proposed final dividend for the financial year ended 31 December 2025. The revision clarifies the default payment currency, dividend amount in Hong Kong dollars and the applicable exchange rate.

• Dividend Details – Type/Nature: Final, ordinary dividend – Amount: RMB 2.66 per 10 shares – Hong Kong-dollar equivalent: HKD 3.03982 per 10 shares, based on an exchange rate of RMB 1 = HKD 1.14279 – Shareholders ratified the distribution on 11 May 2026.

• Key Timetable – Ex-dividend date: 14 May 2026 – Last day to lodge transfers: 15 May 2026 (16:30) – Book-closure period: 18–21 May 2026 – Record date: 21 May 2026 – Payment date: 5 June 2026

• Tax Withholding Framework – Non-resident enterprise shareholders: 10 % withholding tax – Non-resident individual shareholders: • 10 % for Hong Kong, Macau and jurisdictions with a 10 % treaty rate • 10 % (with rebate application possible) for jurisdictions with treaty rates below 10 % • 20 % for jurisdictions with a 20 % treaty rate or no treaty with the PRC

Shareholders are advised to review the circular dated 17 April 2026 for detailed tax procedures and, where necessary, seek professional advice.

• Share Registrar – Tricor Investor Services Limited, 17/F, Far East Finance Centre, 16 Harcourt Road, Hong Kong

The board composition remains unchanged, comprising four executive, two non-executive and three independent non-executive directors.